CLA-2-39:RR:NC:SP:221 C81761
Mr. Christopher L. Thayer
Hallmark Cards, Inc.
Kansas City, MO 64141
RE: The tariff classification of polypropylene gift liners from China.
Dear Mr. Thayer:
In your letter dated November 18, 1997, you requested a tariff classification ruling.
The sample submitted with your letter is a sheet of polypropylene film measuring approximately 18 inches by 26 inches. The film is printed with decorative designs and is intended to be used like tissue paper to line gift bags and boxes. Each retail package will contain three gift liner sheets.
You suggest classification in subheading 9505.90.4000, Harmonized Tariff Schedule of the United States (HTS) which provides for festive, carnival or other entertainment articles, other. The Explanatory Notes constitute the official interpretation of the tariff at the international level. The Explanatory Notes to heading 9505 state that the provision excludes packagings of plastics.
The applicable subheading for the gift liners will be 3920.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials, of polymers of propylene. The rate of duty will be 4.2 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 Joan Mazzola at 212-466-5580.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division