A86419 A8 Ruling Active

The tariff classification of doilies from China

Issued August 9, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7615.19.9000

Headings: 7615

Product description

The merchandise is doilies, made of aluminum foil adhered to paper. The doilies are cut or pressed with a lacy appearance. The foil's thickness is .006 mm, the paper's is 40 gsm. The value of the paper is about 15%, and that of the foil about 85%. In the opinion of this office, the aluminum provides the essential character of the item.

CBP rationale

The applicable subheading for the doilies will be 7615.19.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of aluminum, other, other.

Full text

NY A86419 August 9, 1996 CLA-2-76:RR:NC:GI:113 A86419 CATEGORY: Classification TARIFF NO.: 7615.19.9000 Ms. Marjorie S. Brenman Samuel Shapiro & Co. 21 South 5th Street, Suite 735 Philadelphia, PA 19106 RE: The tariff classification of doilies from China Dear Ms. Brenman: In your letter dated July 17, 1996, you requested a tariff classification ruling. The merchandise is doilies, made of aluminum foil adhered to paper. The doilies are cut or pressed with a lacy appearance. The foil's thickness is .006 mm, the paper's is 40 gsm. The value of the paper is about 15%, and that of the foil about 85%. In the opinion of this office, the aluminum provides the essential character of the item. The applicable subheading for the doilies will be 7615.19.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for table, kitchen or other household articles, of aluminum, other, other. The rate of duty will be 3.5 percent ad valorem. 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 James Smyth at 212-466-2084. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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