CLA-2-48:OT:RR:NC:2:230
Mr. David Prata
OHL International, Inc.
at CVS Health
Mail Code 1049
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of assorted gift wrapping items from China
Dear Mr. Prata:
In your letter dated July 8, 2015, you requested a tariff classification ruling on behalf of CVS Health. Three representative samples were submitted for our review. The samples will be returned to you, as requested.
The ruling was requested on assorted gift wrapping items identified as #623988 “30-inch Kraft Chalkboard Assortment”, #625799 “ 30-inch Foil Juvenile Assortment”, and #625373 “Juvenile Holiday Wrap Kit”.
Item # 623988 “30-inch Kraft Chalkboard Assortment” is a 30”x120” roll of uncoated, printed paper with a repetitive holiday pattern. You state in your letter that the paper measures 60 grams per square meter. The paper will be imported and sold in five assorted prints.
Item #625799 “30-inch Foil Juvenile Assortment” is a 30" x 120” roll of polyester film-coated foil gift wrap that is surface-decorated. You state in your letter that the paper measures 60 grams per square meter. The paper will be imported and sold in five assorted prints.
Item # 625373 “Juvenile Holiday Wrap Kit” is a gift wrapping set which consists of three rolls of gift wrap paper, eight plastic gift bows and eight gift tags. The gift wrapping paper is comprised of 2 30”x 48” rolls of surface-decorated foil gift wrap weighing 60 grams per square meter and 1 30”x 288” roll of kaolin-coated, surface-decorated paper gift wrap weighting 60 grams per square meter.
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put 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 (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character.
The “Juvenile Holiday Wrap Kit” constitutes a set for classification purposes. The set contains multiple articles that are classifiable in different headings, and which are used for carrying out the activity of gift wrapping. The set is put up for retail sale, as stated in your submission. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. As the elements of the set function together in the activity of gift wrapping, the gift wraps are the principal items in the set. While there are two rolls of foil gift wrap and one of coated gift wrap, the coated gift wrap is imported in a quantity of three times that of the two foil wraps combined. The coated wrap predominates in quantity, weight, and value, and, therefore, imparts the essential character of the set.
The applicable subheading for the “Juvenile Holiday Wrap Kit” will be 4810.99.1010, HTSUS, which provides for Paper and paperboard, coated on one or both sides with kaolin (China clay) or other inorganic substances, with or without a binder, and with no other coating, whether or not surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size (con.): Other paper and paperboard: Other: 4810.99.10 In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state: Gift wrap paper. The rate of duty will be free.
The applicable subheading for the “30-inch Kraft Chalkboard Assortment” and “30-inch Foil Juvenile Assortment” will be 4811.90.8020, 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 paper, paperboard, cellulose wadding and webs of cellulose fibers: In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state: 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/.
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 Laurel Duvall at laurel.duvall.cbp.dhs.gov.
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division