The tariff classification of "ReRap-The All-Natural Fabric Gift Wraps" from India.
Issued April 24, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6307.90.9989
Headings: 6307
Product description
The samples are identified as Sample number 1 and sample number 2. The samples are packaged for retail sale. Sample number 1 consists of a rectangular shaped jute woven fabric bag with an opening at one end, a cut to size made up metallic woven fabric ribbon with diagonally cut ends, a thin sheet of paper and an unprinted card. Sample number 2 consists of a square piece of jute woven fabric with hemmed edges, a cut to size made up metallic woven fabric ribbon with diagonally cut ends, a thin sheet of paper and an unprinted card. The descriptive literature contained in each sample package indicates that the "ReRap" is available in 10 different sizes and styles. To obtain classification for the different styles, please submit a sample of each styles. The samples at issue are a collection of items, that have a common function, which were put up in a set for retail sale. Each of the items if imported separately would be classified in different subheading of the Harmonized Tariff Schedules of the United States (HTS). The paper items are classifiable in a subheading of Chapter, 48, HTS. The textile items are classifiable under subheading 6307.90.9989, HTS. General Rule of Interpretation Three states: "When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more heading, classification shall be effected as follows: (a) The heading which provides the most specific description shall be preferred to heading providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail s
CBP rationale
The applicable subheading for both sets of the "ReRap-The all Natural Fabric Gift Wraps" will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles.
Full text
NY B84287 April 24, 1997 CLA-2-63:RR:NC:TA:352 B84287 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Mr. Mark R. Mills A.N. Deringer, Inc. P.O. Box 1568 Blaine, WA 98231 RE: The tariff classification of "ReRap-The All-Natural Fabric Gift Wraps" from India. Dear Mr. Mills: In your letter dated April 8, 1997, on behalf of Inwest Investments, Ltd., Vancouver, BC, you requested a tariff classification ruling. The samples submitted are referred to as "ReRap-The All Natural Fabric Gift Wraps". The samples are identified as Sample number 1 and sample number 2. The samples are packaged for retail sale. Sample number 1 consists of a rectangular shaped jute woven fabric bag with an opening at one end, a cut to size made up metallic woven fabric ribbon with diagonally cut ends, a thin sheet of paper and an unprinted card. Sample number 2 consists of a square piece of jute woven fabric with hemmed edges, a cut to size made up metallic woven fabric ribbon with diagonally cut ends, a thin sheet of paper and an unprinted card. The descriptive literature contained in each sample package indicates that the "ReRap" is available in 10 different sizes and styles. To obtain classification for the different styles, please submit a sample of each styles. The samples at issue are a collection of items, that have a common function, which were put up in a set for retail sale. Each of the items if imported separately would be classified in different subheading of the Harmonized Tariff Schedules of the United States (HTS). The paper items are classifiable in a subheading of Chapter, 48, HTS. The textile items are classifiable under subheading 6307.90.9989, HTS. General Rule of Interpretation Three states: "When, by application of rule 2(b) or for any other reason, goods are, prima facie, classifiable under two or more heading, classification shall be effected as follows: (a) The heading which provides the most specific description shall be preferred to heading providing a more general description. However, when two or more headings each refer to part only of the materials or substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods. (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. (c) 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. Since this collection of items are classifiable under two or more headings, Rule 3(b) instructs that the article should be classified as if consisting of the component which gives it its essential character. Based on the use, quantity and function, the essential character of these sets is imparted by the fabric bag for sample number 1 and the hemmed square jute fabric for sample number 2. The applicable subheading for both sets of the "ReRap-The all Natural Fabric Gift Wraps" will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other. The rate of duty will be 7 percent ad valorem. Articles classifiable under subheading 6307.90.9989, HTS, which are products of India are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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 Alan Tytelman at 212-466-5896. Sincerely, Paul K. Schwartz Chief, Textiles & Apparel Branch National Commodity Specialist Division
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