CLA-2-48:S:N1:234 879432
Ms. Erin Yeary
Daniel B. Hastings, Inc.,
P.O. Box 673
Laredo, Texas 78042
RE: The tariff classification of a Christmas wrapping kit ("Rap-
Kit"), from Mexico.
Dear Ms. Yeary:
In your letter dated October 19, 1992, on behalf of your
client CPS Corporation, you requested a tariff classification
ruling.
A sample wrapping kit was furnished, which will be retained
for reference. It is a clear transparent lidded box,
approximately 78 cm in length, 10 cm high 14 cm deep (front to
back), containing various components to be used to wrap Christmas
gifts.
The components are two rolls of decorative wrapping paper,
six made-up bows of vari-colored plastic ribbon, two reels of
ribbon for tying packages, and about twenty paperboard printed
gift tags.
In our opinion the kit constitutes "goods put up in sets for
retail sale", within the purview of General Rule of
Interpretation 3(b). Consequently, the kit will be classified as
a single entity, in the Harmonized Tariff Schedule subheading
which describes the wrapping paper, which is deemed to impart
essential character to this set.
The wrapping paper of this set answers to a description in
two of the headings 4801 to 4811; by action of Chapter Note 48-6
it is classifiable in that one of such headings which occurs last
in numerical order in the tariff schedule.
The applicable subheading for the Christmas Wrapping Kit
("Rap Kit") will be 4811.90.8000, Harmonized Tariff Schedule of
the United States (HTS), which provides for: Other (than certain
enumerated) surface decorated paper, in rolls or sheets: Weighing
over 30 gsm. The rate of duty will be 2 percent ad valorem.
Articles classifiable under subheading 4811.90.8000, HTS,
which are products of Mexico are entitled to duty free treatment
under the Generalized System of Preferences (GSP) upon compliance
with all applicable regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport