CLA-2-48:OT:RR:NC:2:234
Mr. Arvie Dazon
Virgo III Limited
766 Knox Court
Yardley, PA 19067
RE: The tariff classification of a heart-shaped paperboard with trim from China.
Dear Mr. Dazon:
In your letter dated January 3, 2011, you requested a tariff classification ruling for Item EXT12000, a heart-shaped paperboard with trim. A sample was submitted for our examination. The ruling was rejected on January 13, 2011 for additional information. Your response was received in this office on January 31, 2011.
Item EXT12000 is a heart-shaped paperboard that is trimmed with metal foil and textile fabric. The subject sample is a flat, corrugated paperboard which measures approximately 10” (w) x 10 ¾” (h). The item is covered with a varnish-coated, red foil overlay which is adhered to the paperboard with glue. The heart-shaped paperboard has a border with a ribbon trim glued onto the foil covered paperboard.
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (“GRIs”), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1 and if the heading and legal notes do not otherwise require, the remaining GRIs will be applied in the order of their appearance.
The subject item is a composite good of three materials: paperboard, foil and textile. General Rule of Interpretation ("GRI") 3 (b) of the Harmonized Tariff Schedule of the United States ("HTSUS") states as follows:
(b) Mixtures, composite goods consisting of different
materials or made up of different components, and
goods put up in sets for retail sale, which cannot be
classified by reference to 3(a), shall be classified as
if they consisted of the material or component which
gives them their essential character, insofar as this
criterion is applicable.
The paperboard will provide the structure and form of a heart-shaped lid when attached to the side wall to form a completed box top. The metal foil and textile trim are intended primarily for decorative purposes. They provide the heart-shaped paperboard with decorative features to enhance its visual appeal. The weight and value breakdowns were requested by and submitted to this office. For tariff classification purposes, the paperboard material imparts the heart-shaped box top with its essential character. General Rule of Interpretation (GRI) 3(b), HTSUS, noted.
The applicable subheading for the decorative, heart-shaped paperboard will be 4823.90.8600, HTSUS, which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Other: 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/.
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 the National Import Specialist at (646) 733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division