CLA-2-48:OT:RR:NC:2:234
Ann H. Lumpkin
Panalpina Inc.
2846 Wall Triana Hwy, Suite A
Huntsville, AL 35824
RE: The tariff classification of gift bag sets from China
Dear Ms. Lumpkin:
In your letter dated June 10, 2008, you requested a tariff classification ruling on behalf of your client, Haynes Besco Group LLC of Franklin, Tennessee.
You submitted four samples of assorted gift bag sets designated as Item # 2006 183 - Classic Holiday Totes, Item # 2006 122C - Sally Foster 2006 Chanukah Essential and two single gift bags, one silver and one silver/black (no item numbers). As per your letter, you state that the tissue paper included with each set weighs less than 29 g/m2. The content of each set is as follows:
Classic Holiday Totes which includes 8 gift bags, 8 gift tags and 8 sheets of tissue paper. (The sample that was submitted only contained a set of four bags with tags and 5 sheets of tissue paper). The gift bags measure approximately 8” (w) x 4½” (d) x 9¾” (h) with gift tags attached to dual poly cord handles. They are made of a surface-colored, coated paper and printed with various holiday designs. The set is sold packaged together in a cellophane bag.
Chanukah Essential which includes 5 gift bags, 5 sheets of tissue paper and two sheets with (4) self-adhesive, gift tags printed To/From on the back. The gift bag is printed with a holiday theme and designed as a folding, flat-bottomed, coated paper bag. It is a multi-color, design-printed, open top paper bag without handles. The gift bag measures approximately 5¼” (w) x 3½” (d) x 11” (h). The set is sold packaged together in a cellophane bag.
Single gift bag (silver) which includes a gift tag and a cellophane wrapped package of tissue paper attached inside the bag. The gift bag measures 10” (w) x 4¼” (d) x 12¼” (h) with a gift tag attached to the twisted string handles. There are two contrasting sheets of gold tissue paper in the cellophane that has a hang tag for the display of the set.
Single gift bag (silver/black checker) which includes a folded style gift tag and a cellophane wrapped package of tissue paper attached inside the bag. It measures approximately 8” (w) x 4½” (d) x 9½” (h) and has dual textile handles. There are two coordinating sheets of black/silver tissue paper in the cellophane that has a hang tag for the display of the set.
The applicable subheading for the gift bag sets will be 4819.40.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) sacks and bags, of paper or paperboard. The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”).
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 Patricia Wilson at 646-733-3037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division