CLA-2-48:OT:RR:NC:2:234
Ms. Linda Huetger
Frankford Candy LLC
9300 Ashton Road
Philadelphia, PA 19114
RE: The tariff classification of a gift bag with a cookie cutter attached from China.
Dear Ms. Huetger:
In your letter dated May 16, 2013, you requested a tariff classification ruling.
The ruling was requested on a gift bag with a cookie cutter attached. You submitted three photos of the item for our examination. In your literature, you indicated that the gift bag is made of art paper, 120 gram per square meter, is coated on two sides and measures approximately 6 ½” (H) x 4 ½” (W) x 3” (D). The stainless steel cookie cutter used to create star shaped cookies will be attached to the outside of the bag by a raffia string.
The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) states that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up 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. "
The gift bag with a cookie cutter is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Using a gift bag to carry an item is a different activity than using a cookie cutter to make star shaped cookies. Therefore, the components must be classified separately.
The applicable subheading for the stainless steel cookie cutter will be 8205.51.3030, Harmonized Tariff Schedule of the United States (HTSUS), which provides for handtools (including glass cutters) not elsewhere specified or included; blow torches and similar self-contained torches; vises, clamps and the like, other than accessories for and parts of machine tools; anvils; portable forges; hand- or pedal-operated grinding wheels with frameworks; base metal parts thereof: other handtools (including glass cutters) and parts thereof: household tools, and parts thereof: of iron or steel: other (including parts): kitchen and table implements. The rate of duty will be 3.7% ad valorem.
The applicable subheading for the gift bag will be 4819.40.0040, Harmonized Tariff Schedule of the United States (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/.
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 Albert Gamble at (646) 733-3037.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division