CLA-2-48:OT:RR:NC:2:234
Ms. Melissa Fox
Vandegrift Inc.
One Evertrust Plaza
Jersey City, NJ 07302
RE: The tariff classification of a gift wrap paper set from China
Dear Ms. Fox:
In your letter dated November 7, 2011, you requested a tariff classification ruling on behalf of your client, Marc Jacobs, International.
The ruling was requested on a “Marc by Marc Jacobs” gift wrap paper set designated as Style G6113402. You submitted a sample of the item for our examination which will be returned to you as requested. It is an eleven piece set which contains four sheets of gift wrap paper, four self-adhesive, printed labels, two 100% polyester grosgrain ribbons and one PVC zippered pouch. The rectangular sheets of gift wrap paper weigh 100 grams per square meter and measure 50 cm (w) x 70.2 cm (l). They are surface colored on one side with black and/or navy blue ink backgrounds and design printed with a repetitive pattern of small (purple or white) circles interspersed along the entire sheet. The design contains the “Marc by Marc Jacobs” trademark printed within each circle. The reverse sides of the sheets are plain white in color. The self-adhesive labels are round, peel-off stickers which are printed with “To/From” spaces to designate the receiver/giver and the “Marc By Marc Jacobs” trademark. The gift wrap paper set has one pair of purple and white polyester ribbons to be used for decorating and securing the gift. All of the items are “put up together for retail sale” in a PVC zippered pouch which measures approximately 8½ inches x 11½ inches.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article.
For tariff purposes, the gift wrap paper imparts the essential character of the set.
The applicable subheading for the gift wrap paper set will be 4811.90.8020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810: Other: Other: Other: Other: Other, weighing over 30 g/m2, Gift wrap (other than tissue). 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/.
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 Albert Gamble at (646) 733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division