Ms. Bernadette Purcell
1200 Wilson drive
West Chester, PA 19380-4262
RE: The tariff classification of gift bags, gift cards, gift wrap, ribbons and an organizer bag from China
Dear Ms. Purcell:
In your letter dated April 23, 2010 which we received in this office on April 26, 2010 you requested a tariff classification ruling.
The ruling was requested on an assortment of gift wrap sheets, gift bags, gift cards, spools of polyester ribbon, one spool of twisted craft paper and one tri-fold organizer. Representative samples were submitted of each item for our examination. The items will be returned to you as you requested. The samples are individually wrapped in clear cellophane packages. The subject sample is a 65 piece assortment of individually wrapped packages which contain thirty gift bags, fifteen gift cards, fifteen sheets of gift wrap paper, three spools of polyester ribbon, one spool of paper yarn, and one tri-fold organizer bag. The printed gift bags and gift cards are embellished with gemstones, buttons, glitter, ribbon, and foil designs.
The gift bags come in three sizes 4¼” x 2 5/8” x 5¼”, 7½” x 4” x 9½”, and 10” x 6” x 12”. The embellished bags are printed with holiday patterns, a double satin ribbon handle and a coordinating gift tag attached. The embellished gift cards are lithographically printed tags with holiday patterns that can be attached to gifts by a satin ribbon which is threaded at the top of each card.
The paper yarn is made of 100 percent twisted craft paper (multiple yarn). Two yarns are twisted together and then wrapped in a third yarn. It is contained on a spool. The yarn is used for decorating gift wrapping and other crafts.
The tri-fold organizer bag has an exterior that is constructed of 100 percent polyester woven fabric and the inner lining is 100 percent polypropylene non-woven textile fabric. The bag has two mesh pockets and two pockets made of non-woven textile fabric. The bag is designed with hook-and-loop fastener strips to secure the textile fabric pockets and other small items, and four grommets to ease the process of unraveling spools of ribbon or yarn. It has a metal hook to facilitate hanging and a plastic clasp that fastens around the folded organizer. The purpose of the bag is to hold and organize items such as gift wrap, gift cards and ribbons for domestic storage.
In your letter you indicate that all the items are packaged and sold together and you request that the product be considered a set. The Explanatory Notes, which constitute the official interpretation of the Harmonized Tariff Schedule of the United States at the international level, state in Note (X) to Rule 3 (b) that the term "goods put up in sets for retail sale" means goods which:
a) Consist of at least two different articles which are prima facie, classifiable in different headings;
(b) Consist of products or articles put up together to meet a particular need or carry out a specific activity;
(c) Are put up in a manner suitable for sale directly to users without repacking.In this instance the third criterion is not met. For tariff purposes, they will not be considered as "goods put up in sets for retail sale," and will be classified separately.
The applicable subheading for the gift bags will be 4819.40.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: other sacks and bags, including cones: other. The rate of duty will be Free.
The applicable subheading for the gift cards will be 4821.10.2000, HTSUS, which provides for paper and paperboard labels of all kinds, whether or not printed: printed: printed in whole or in part by a lithographic process. The rate of duty will be Free.
The applicable subheading for the twisted craft paper yarn will be 5308.90.1000, HTSUS, which provides for paper yarn. The rate of duty will be 2.7 percent ad valorem.
The applicable subheading for the organizer bag will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7 percent 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/.
A classification ruling regarding the 15 gift wrap sheets cannot be issued at this time. The items were sent to the Customs Laboratory for analysis. A separate ruling, NY N107296, will be issued at a later date.
You inquiry does not provide enough information for us to give a classification ruling regarding the three spools of polyester ribbons at this time. Your request for a classification ruling should include the additional information: 1) Are any of these ribbons coated with a plastic or rubber material? If so, please identify which ribbon(s) is coated and with what coating material.
2) Were these ribbons manufactured on ribbon making machines or were they cut from larger pieces of fabric into these narrow widths? 3) If they were cut from larger pieces of fabric, were they cut and sealed with a hot knife or scissors? If not, was any other processing done to the edges which would form a false selvedge along the lengthwise edges? When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
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
National Commodity Specialist Division