CLA-2-48:OT:RR:NC:2:230
Mr. Ted Downing
PCI Imports, LLC
301 Central Avenue # 395
Hilton Head Is, SC 29926
RE: The tariff classification of a gift wrapping set from China or Indonesia
Dear Mr. Downing:
In your letter dated June 15, 2015, you requested a tariff classification ruling.
The ruling was requested on a gift wrapping set. A sample was submitted for our review and will be retained for future reference.
The gift wrapping set consists of multiple items packaged in a cardboard retail box. The set includes six rolls of wrapping paper, four medium glossy paper gift bags, two sheets of printed paper sticker labels, 24 plastic metalized gift bows; one spool of 6 individual plastic metalized strip ribbon, each measuring more than 5mm in width, one spool of plastic metalized strip ribbon, measuring more than 5mm in width; 16 sheets of flat-folded, colored tissue paper and one scotch tape dispenser.
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean 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 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 (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character.
The gift wrapping set constitutes a set for classification purposes. The set contains multiple articles that are classifiable in different headings, and which are used for carrying out the activity of wrapping gifts. The set is put up for retail sale, as demonstrated by the product’s packaging.
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 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. Because no one item predominates in bulk or value, no item gives the set its essential character. Therefore, in accordance with GRI 3(c), the set is classifiable by the glossy paper bags that occurs last in the Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for the gift wrapping set will be 4819.40.0040, 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.
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/.
Please note that the neither the set nor its individual components are legally marked with the country of origin. At time of importation, the set must be in compliance with Title 19, Code of Federal Regulations, Part 134, and must be permanently and indelibly marked with the country of origin.
The tissue paper in the set may be subject to antidumping duties or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://trade.gov/enforcement, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by U.S. Customs and Border Protection.
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 Laurel Duvall at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division