CLA-2-48:OT:RR:NC:N4:230
Teresa Petz
International Assistant Manager
Hobby Lobby Stores, Inc.
7707 SW 44th Street
Oklahoma City, OK 73179
RE: The tariff classification of a doilies, pop sticks, cookie sticks and lollipop sticks from China.
Dear Ms. Petz:
In your letter, dated May 16, 2016, you requested a tariff classification ruling on multiple items. Samples were submitted for our review. The samples will be returned to you.
The first sample, item number 484568, is a package of “6 inch Grease Proof Doilies”. The item is a set of 20 dispsable paper doilies. The doilies are made of 100% greasproof (sugarcane) paper. Each sheet is made by die-cutting rolled paper into round, scalloped shapes and machine-embossing the paper with texture. The doilies are used for presenting baked goods such as cakes and cookies.
The second sample, item number 441584, is a package of “Silver Bling Pop Sticks”. The item is a set of 12 paper cake pop sticks decorated with rhinestone jewels. The sticks are made of paper, acrylonitrile butadiene styrene, polyester and epoxy resin. Each stick is made by tightly rolling paper into a stick shape. Then, ribbon to which the rhinestone jewels are affixed is glued onto the sticks by hand. The sticks are used for serving sweet treats such as cake and cookies by inserting the unjeweled end of the pop stick into an edible item.
The third sample, item number 179630, is a package of “7 inch Cookie Sticks”. Neither a sample nor photo of this item was provided. The item is a set of 25 cookie sticks. The sticks are made of paper and glue. Each stick is made by tightly rolling paper into stick form, gluing it in place with food-safe glue, and cutting the sticks to size after drying. They are used for serving sweet treats such as cake and cookies by inserting the stick into an edible item.
The fourth sample, item number 793976, is a package of “Lollipop Sticks”. The item is a set of 40 lollipop sticks. They are made of paper, glue, and dye. Each stick is made by tightly rolling paper into stick form, gluing in place, dying with food-safe dye, and cutting the sticks to size. The sticks are used for serving sweet treats such as candy by inserting the stick into an edible item.
The applicable subheading for the item number 484568, the paper doilies, will be 4818.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Toilet paper and similar paper, cellulose wadding or webs of cellulose fibers, of a kind used for household or sanitary purposes, in rolls of a width not exceeding 36 cm, or cut to size or shape; handkerchiefs, cleansing tissues, towels, tablecloths, table napkins, bed sheets and similar household, sanitary or hospital articles, articles of apparel and clothing accessories, of paper pulp, paper, cellulose wadding or webs of cellulose fibers: Other. The rate of duty will be Free.
In your letter, you suggest that the “Silver Bling Pop Sticks” are classified in accordance with General Rule of Interpretation (GRI) 3(c), which states that when goods are classifiable under two or more headings, and when goods cannot be classified by reference to 3(a) or 3(b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. We disagree. While the rhinestones and the paper sticks both add considerable consumer value to the “Silver Bling Pop Sticks”, it is the paper sticks that are the functional and essential portion of the product. While the paper sticks can still function as cake pop serving sticks without the rhinestones, the rhinestones have no function without the paper sticks. Therefore, the essential character of the sticks is imparted by the paper pop sticks, and the “Silver Bling Pop Sticks” will be classified in accordance with GRI 3(b).
The applicable subheading for the item number 441584, the “Silver Bling Pop Sticks” will be 4823.90.8600, Harmonized Tariff Schedule of the United States (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.
The applicable subheading for the item number 179630 “Cookie Sticks” and item number 793976 “Lollipop Sticks” will be 4823.90.8600, Harmonized Tariff Schedule of the United States (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 https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division