CLA-2-96:S:N:N6:344 812908
Ms. Pamela T. Rose
Heilig-Meyers Furniture
General Offices
2235 Staples Mill Road
Richmond, Virginia 23230
.
RE: The tariff classification of a silver plated three-piece vanity set and a glass mirrored dresser
tray from Hong Kong.
Dear Ms. Rose:
In your letter dated July 19, 1995, you requested a tariff classification ruling.
You have submitted two samples. They are:
1. A three piece silver-plated dresser/vanity set consisting of a hairbrush with handle
valued at $1.56 FOB; a comb valued at $.75 FOB and a hand-held mirror valued at
$1.82 FOB.
2. A 8" x 1l" oval dresser/vanity glass mirrored tray with silver-plated handles valued
at $5.89 FOB.
You have indicated in your letter that the three-piece set and glass mirrored tray will be
packaged in separate retail boxes.
Inasmuch as the three-piece dresser set has no essential character, it will be classified in
accordance with General Rule of Interpretation GRI 3(c) which states: When goods cannot be
classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last
in numerical order among those which equally merit consideration.
The applicable subheading for the three-piece vanity set will be 9615.19.4000,
Harmonized Tariff Schedule of the United States (HTS), which provides for Combs: Valued over
$4.50 per gross. The rate of duty will be 28.8cents/gross plus 4.6% ad valorem.
The applicable subheading for the glass mirrored dresser tray will be 7013.99.9000, HTS,
which provides for Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or
similar purposes...: Other: Valued over $5 each. The rate of duty will be 7.2% ad valorem.
Your samples are being returned as requested.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations
(19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this
merchandise is imported. If the documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport