CLA-2-42:RR:NC:TA:341 C89328
Ms. Lori Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105
RE: The tariff classification of a "Cigar Gift Set" from Taiwan.
Dear Ms. Aldinger:
In your letter dated June 19, 1998, you requested a tariff classification
ruling for a "Cigar Gift Set".
The sample submitted, item 986899, described as an "Executive Cigar Gift
Set", consists of a leather cigar case which can hold two cigars, a plastic and
metal cigar cutter and a cigar pumper. The items are imported in a retail gift
box as a set. For classification purposes the items are considered to be a set
and will be classified accordingly. The cigar case imparts the essential
character of the set. Your sample is being returned as you requested.
The applicable subheading for Item 986899, cigar case of leather with cigar
cutter and pumper as a set, will be 4202.31.6000, Harmonized Tariff Schedule of
the United States (HTS), which provides for articles of a kind normally carried
in the pocket or in the handbag, with outer surface of leather, of composition
leather, or of patent leather, other. The rate of duty will be 8 percent 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 Kevin Gorman at 212-466-5893.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division