The tariff classification of a "gift set" from China

NY C86380 April 27, 1998 CLA-2-82:RR:NC:1:115 C86380 CATEGORY: Classification TARIFF NO.: Various Ms. Florence Pianko Advance Watch Co., Ltd. 25800 Sherwood Warren, Michigan 48091 RE: The tariff classification of a "gift set" from China Dear Ms. Pianko: In your letter dated April 7, 1998, you requested a tariff classification ruling of a "gift set" from China. The subject gift set consists of a dummy watch (not working) but when imported will have a working watch, hammer, pliers and assorted screwdrivers. The gift set is packaged in a zippered carry pouch and is inserted in a cardboard box with a transparent top that shows all the contents of the gift set. When imported, the watch will have a quartz analog, no jewel, Japan movement. The watch case and watch band are gold plated. For classification purposes the gift set must be broken out for each item and classified separately. The addition of the watch makes it more than a set. A watch is not normally found in a manicure set, travel set or tool set. The wrist watch will be classifed as follows: Wrist watch, pocket watch and other watches, including stop watches having no jewels or only one jewel in the movement: with strap, band or bracelet of textile material or of base metal whether or not gold or silver plated: with gold or silver plated case. Harmonized Tariff Schedule of the United States 9102.11.10 at 44 cents each plus 6 percent ad valorem on the case plus 14 percent ad valorem on the strap, band or bracelet and 5.3 percent ad valorem on the battery. The hammer will be classified under Hammers and sledge hammers, and parts thereof: with heads not over l.5 kg each. Harmonized Tariff Schedule of the United States 8205.20.3000 at 6.2 percent ad valorem. The screwdrivers will be classified under Screwdrivers, and parts thereof. Harmonized Tariff Schedule of the United States 8205.40.0000 at 6.2 percent ad valorem. The plier will be classified under Pliers, other, other 8203.20.6030 at 12 cents a dozen plus 5.5 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 Melvyn Birnbaum at 212-466-5487. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division