CLA-2-82:OT:RR:NC:1:118
Mr. Miguel Rivera
American Cargo Express
435 Division Street
Elizabeth, NJ 07201
RE: The tariff classification of a gift wrap accessory kit from China.
Dear Mr. Rivera:
In your letter dated March 18, 2009, on behalf of Allary Corporation, you requested a tariff classification ruling. The sample you have submitted is being returned as you requested.
You refer to the sample as a Gift & Go Gift Wrap Accessory Kit (style #720). The kit contains transparent tape on a plastic dispenser, five adhesive back gift cards and a scissor. The scissor has metal cutting blades with plastic handles. You have stated that the scissor is valued not over $1.75/dozen. The items are packaged for retail sale in a clear plastic storage bag with a tab which allows for it to be hung for display.
The applicable subheading for the gift wrap accessory kit (style #720) will be 8213.00.3000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for scissors, tailors’ shears and similar shears, and blades and other base metal parts thereof: valued not over $1.75/dozen. The duty rate will be 1.7¢ each + 4.3% ad valorem.
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/.
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 Kathy Campanelli at (646) 733-3021.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division