CLA-2-95:RR:NC:2:224 R01306

Ms. Lisa Whelan
DBA UK Goodies
98 Hillcrest Drive
Orinda, CA 94563

RE: The tariff classification of various wallet essentials from the United Kingdom

Dear Ms. Whelan:

In your letter dated January 18, 2005, you requested a tariff classification ruling.

You are requesting the tariff classification on the following items: a wallet bottle opener, wallet emergency cufflinks, a wallet bookmark, wallet golf ball markers, and a wallet divot repairer. The items are designated as Series 316, Wallet Essentials and each individual item is constructed of stainless steel. Photographs were submitted instead of samples.

The applicable subheading for the wallet bookmark will be 7326.90.8587, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of iron or steel: other: other…other. The rate of duty will be 2.9% ad valorem.

The applicable subheading for the wallet bottle opener will be 8205.51.3030, Harmonized Tariff Schedule of the United States (HTS), which provides for handtools…not elsewhere specified or included;…base metal parts thereof: other handtools (including glass cutters) and parts thereof: household tools, and parts thereof: household tools, and parts thereof: of iron or steel: other (including parts)…kitchen and table implements. The rate of duty will be 3.7% ad valorem.

The applicable subheading for the wallet emergency cufflinks will be 7117.11.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: of base metal, whether or not plated with precious metal: cuff links and studs. The rate of duty will be 8% ad valorem.

The applicable subheading for the wallet golf ball markers and divot repairer will be 9506.39.0080, Harmonized Tariff Schedule of the United States (HTS), which provides for articles and equipment for general physical exercise, gymnastics, athletics, other sports…or outdoor games…parts and accessories thereof: golf clubs and other golf equipment; parts and accessories thereof: other…other. The rate of duty will be 4.9% ad valorem.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Tom McKenna at 646-733-3025.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division