CLA-2-63:RR:NC:TA:352 D81178
3406.00.0000; 9505.10.2500
Ms. Evelyn P. Milling
Kmart Corp.
Resource Center
3100 West Big Beaver Road
Troy, MI 48084-3163
RE: The tariff classification of various holiday items packed as
gift assortments from China.
Dear Ms. Milling:
In your letter dated August 7, 1998 you requested a
classification ruling.
The submitted samples are two gift packs identified as
"Holiday Gift Set Assortment" style numbers 9803A and 9803B.
Style 9803A consists of hexagonal paperboard box measuring
approximately 7" X 4" which has been covered with decorated coated
paper. The box, described as a "train box", features a woven
lining fabric and is the container for the balance of the articles
in the assortment. The style 9803A assortment includes an oval
trinket box made of paperboard covered with textile fabric. The
trinket box is approximately 4.5 inches long and 3 inches wide at
its widest point. Also in this assortment is a cylindrical candle
measuring 2 inches in diameter and 2.75 inches in height and
decorated with simulated pearls. In addition, this assortment
features a picture frame said to be composed of resin and a small
ornamental angel approximately 2.25 inches in length, made of a
plastic material and featuring a textile string attached to its
head to facilitate the hanging of the ornament. Since the articles
in this assortment are not put up together to meet a particular
need or carry out a specific activity, the assortment is not
considered a set for classification under the Harmonized Tariff
Schedules of the United States and are classified separately.
Style 9803B consists of hexagonal paperboard box measuring 7"
X 4" which has been covered with decorated coated paper and is
essentially identical to the "train box" in style 9803A except for
the motif printed on the box. The box features a woven lining
fabric and is the container for the balance of the articles in the
assortment. These articles include a hexagonal trinket box made
of paperboard covered with a flocked woven textile fabric. This
box is approximately 4.5 inches wide and 3 inches in height and
features a removable lid with a tassel attached to the lid. In
addition, this assortment includes a star shaped candle 3 inches in
width by two inches high, as well as, a lipstick container which
features a paperboard structure covered with satin fabric which has
been flocked creating a floral motif which covers a portion of the
outside of the case. The lipstick case is 3.35 inches by 1 inch by
1 inch and has been fitted with a small mirror. The last item in
this assortment is a small ornamental angel approximately 2.25
inches in length, made of a plastic material and featuring a
textile string attached to its head to facilitate the hanging of
the ornament. Since the articles in this assortment are not put up
together to meet a particular need or carry out a specific
activity, the assortment is not considered a set for classification
under the Harmonized Tariff Schedules of the United States and are
classified separately.
The applicable subheading for both hexagonal boxes (one from
each assortment) made of paperboard and covered with paper
including the fabric liners will be 4823.90.6500, Harmonized Tariff
Schedule of the United States (HTS), which provides for other
articles of paper pulp, paper, paperboard,..., other, other, of
coated paper or paperboard, other. The duty rate will be 3.4
percent ad valorem.
The applicable subheading for both the round candle and the
star shaped candle will be 3406.00.0000, Harmonized Tariff Schedule
of the United States (HTS), which provides for candles, tapers and
the like. The duty rate will be 1.2 percent ad valorem.
The Department of Commerce has determined that petroleum wax
candles in the following shapes: tapers,, spirals and straight-sided dinner candles; rounds, columns, pillars, votives; and
various wax-filled containers are within the scope of the
antidumping duty order on petroleum wax candles from China. In our
opinion the round candle is within the scope of this antidumping
duty order.
The applicable subheading for both the trinket boxes made with
paperboard and covered both inside and out with textile fabric (one
from each assortment) will be 6307.90.9989, Harmonized Tariff
Schedule of the United States (HTS), which provides for other made
up articles... other, other, other, other, other. The duty rate
will be 7 percent ad valorem.
The applicable subheading for both hanging Christmas ornaments
in the shape of angels will be 9505.10.2500, Harmonized Tariff
Schedule of the United States (HTS), which provides for articles
for Christmas festivities and parts and accessories thereof,
Christmas ornaments, other, other. The duty rate will be free.
The applicable subheading for the lipstick holder will be
4202.32.9550, Harmonized Tariff Schedule of the United States
(HTS), which provides for articles of a kind normally carried in
the pocket or in the handbag, with outer surface of sheeting of
plastic or of textile materials, with an outer surface of textile
materials other, other, of man-made fibers. The duty rate will be
19 percent ad valorem.
The lipstick holder falls within textile category designation
670. Based upon international textile trade agreements products of
China are subject to quota and the requirement of a visa.
The designated textile and apparel categories may be
subdivided into parts. If so, visa and quota requirements
applicable to the subject merchandise may be affected. Part
categories are the result of international bilateral agreements
which are subject to frequent renegotiations and changes. To
obtain the most current information available, we suggest that you
check, close to the time of shipment, the Status Report on Current
Import Quotas (Restraint Levels), an internal issuance of the U.S.
Customs Service, which is available for inspection at your local
Customs office.
You have not provided enough information for us to give you a
ruling on the resin picture frame. Since polyresin or polystone is
usually composed of plastic mixed with mineral substances such as
calcium carbonate we need the following additional information
before we can render a classification ruling on this item. Please
provide the following information:
1. Provide a component breakdown detailing the generic name
and relative weight of each plastic material and each
mineral substance of other substances that form this
product.
2. State whether the mineral substances in this product are
evenly distributed throughout the mass of the item.
3. State whether the mineral substances in this product are
derived from natural ground stone or from some other
source.
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 Alan Tytelman at 212-466-5896.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division