The tariff classification of "Wedding Favors" and "WeddingCake Wrap Kit" from Canada.
Issued December 5, 1991 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.90.9090, 6307.90.9490, 7607.19.3000
Product description
They are circular shaped and measures approximately 8 5/8 inches in diameter with scalloped edges. "Wedding Favors", sample #2, are circular sheets with scalloped edges made of metallized polyester film. The sheets measures approximately 8 11/16 inches in diameter. "Wedding Cake Wrap Kit", sample #3, consists of 50 pieces of aluminum foil cut to shape with no backing and measuring approximately 4 7/8" X 3 7/8", 50 pieces of circular paper doilies measuring approximately 4 inches in diameter, and 55 feet of polypropylene curling ribbon.
CBP rationale
The applicable subheading for the "Wedding Favors", sample #1, will be 6307.90.9490, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles. The applicable subheading for the "Wedding Favors", sample #2, will be 3926.90.9090, HTS, which provides for other articles of plastics, other. The applicable subheading for the "Wedding Cake Wrap Kit", sample #3, will be 7607.19.3000, HTS, which provides for aluminum foil.
Full text
NY 866511 DEC 05 1991 CLA-2-63:S:N:N3G:345 866511 CATEGORY: Classification TARIFF NO.: 6307.90.9490; 3926.90.9090; 7607.19.3000 Ms. Judy Campbell W.Y. Moberly, Inc. Box 164 Sweetgrass, Montana 59484 RE: The tariff classification of "Wedding Favors" and "Wedding Cake Wrap Kit" from Canada. Dear Ms. Campbell: In your letter dated August 14, 1991, on Behalf of Tamfor Canada Ltd., Alberta, Canada, you requested a tariff classification ruling. The following samples were submitted: "Wedding Favors", sample #1, are composed of 100 percent nylon warp knit construction fabric. They are circular shaped and measures approximately 8 5/8 inches in diameter with scalloped edges. "Wedding Favors", sample #2, are circular sheets with scalloped edges made of metallized polyester film. The sheets measures approximately 8 11/16 inches in diameter. "Wedding Cake Wrap Kit", sample #3, consists of 50 pieces of aluminum foil cut to shape with no backing and measuring approximately 4 7/8" X 3 7/8", 50 pieces of circular paper doilies measuring approximately 4 inches in diameter, and 55 feet of polypropylene curling ribbon. The applicable subheading for the "Wedding Favors", sample #1, will be 6307.90.9490, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other, other, other. The rate of duty will be 7 percent ad valorem. The applicable subheading for the "Wedding Favors", sample #2, will be 3926.90.9090, HTS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the "Wedding Cake Wrap Kit", sample #3, will be 7607.19.3000, HTS, which provides for aluminum foil...Not backed: Other, other. The rate of duty will be 5.7 percent ad valorem. Goods classifiable under subheading 6307.90.9490, HTS, which have originated in the territory of Canada, will be entitled to a 4.9 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Goods classifiable under subheading 3926.90.9090, HTS, which have originated in the territory of Canada, will be entitled to a 3.7 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. Goods classifiable under subheading 7607.19.3000, HTS, which have originated in the territory of Canada, will be entitled to 3.9 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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