CLA-2-48:OT:RR:NC:2:234
Ms. Amy Morgan
Costco Wholesale Corporation
999 Lake Drive
Issaquah, WA 98027
RE: The tariff classification of gift wrap sets from China
Dear Ms. Morgan:
In your letter dated May 9, 2008, you requested a tariff classification ruling.
You submitted samples of four gift wrap sets designated as Item Number 701032 for our examination. A sample wrapping kit was furnished, which will be retained for our reference. It is a clear transparent lidded box, approximately 28 inches long, 14 inches wide, 2½ inches deep (front to back), containing various components to be used to wrap Christmas gifts. The components are four rolls of decorative wrapping paper, six rolls of colored textile ribbon, and twelve paperboard printed gift tags. The packages were properly marked “Made in China” in accordance with Section 304 of the Tariff Act of 1930, as amended (19 U.S.C.).
The wrapping paper designs are on a white paper that has been surface-decorated on one side with a colorful, repetitive design. The styles vary between metallic, glittered or flocked paper designs. The six ribbons included are colorfully embellished patterns with wire, mesh, sequin, and glitter. The gift tags that coordinate to each paper design in the set are of different shapes with a gold or silver metallic tie.
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 applicable subheading for the gift wrap sets will be 4811.90.8020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810: Other: Other: Other: Other: Other, weighing over 30 g/m2, Gift wrap (other than tissue). 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/.
Even though the fabric ribbons are included as a constituent part of the set for classification purposes, they still fall within textile category 229. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division