Ms. Heather Gershon
Masterpiece International Ltd.
2300 Higgins Road, Suite 301
Elk Grove Village, IL 60007-2618
RE: The tariff classification of paper gift wrap from China
Dear Ms. Gershon:
In your letter dated February 8, 2008, you requested a tariff classification ruling on behalf of your client, Falcon Impex. Your letter was returned to you with a request of a sample for our examination. A sample was received on March 14, 2008. The sample submitted has been analyzed by the New York Customs Laboratory.
We regret that the timeliness of our reply has been adversely affected by delays in the analysis of the submitted sample by our laboratory.
The paper gift wrap set includes two sheets of gift wrap paper, two sheets of tissue paper, one gift tag with ribbon loop, one blank “Happy Birthday” greeting card with coordinating envelope and one satin ribbon. The lab finds the sheet of wrapping paper to be composed of chemically bleached Kraft pulp fibers. It weighs 81.7 g/m2, is coated on both sides with inorganic coatings and is surface decorated or printed on one sides with a stripe design. The gift wrap set will be considered for tariff purposes “goods put up in sets for retail sale” and will be classified in a single subheading derived from the component which gives the set its essential character: the wrapping paper.
The applicable subheading for the paper gift wrap set will be 4810.31.1050, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-colored, surface-decorated or printed, in rolls or rectangular sheets, of any size: Kraft paper and paperboard, other than that of a kind used for writing, printing, or other graphic purposes: Bleached uniformly throughout the mass and of which more than 95 percent by weight of the total fiber content consists of wood fibers obtained by a chemical process and weighing 150 g/m2 or less: In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state: Other (than folding carton stock, or base stock for trays, dishes cups and the like). 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 Patricia Wilson at 646-733-3037.
Robert B. Swierupski