E82714 E8 Ruling Active

The tariff classification of "Gift Mates" kit, from Canada

Issued May 28, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4811.90.8000

Headings: 4811

Product description

It is a set of 2 sheets of printed wrapping paper, each sheet measuring 1 foot 8 inches by 2 feet 6 inches, a bow made of ribbon, formed and mounted on a self-adhesive paperboard backing for attachment to a wrapped package, and a printed gift card . The set is packaged for retail sale in a clear plastic pouch sealed at the top by a printed header card, with the name “Sangamon Gift-Mates”®. The product is considered to be for tariff purposes a “good put up in sets for retail sale”.

CBP rationale

The applicable subheading for the product will be 4811.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for : Other (than certain enumerated printed paper): weighing over 30 grams per square meter.

Full text

NY E82714 May 28, 1999 CLA-2-48:RR:NC:2:234: E 82714 CATEGORY: Classification TARIFF NO.: 4811.90.8000 Mr. Jeffrey R. Willson Willson International Ltd. 6725 Airport Road, Suite 101 Mississauga, Ontario L4V 1V2 Canada RE: The tariff classification of “Gift Mates” kit, from Canada Dear Mr. Willson: In your letter dated May 17, 1999, on behalf of your client, Image Craft, Inc.,Cambridge, Ontario, you requested a tariff classification ruling. A sample was submitted, which will be retained for reference. It is a set of 2 sheets of printed wrapping paper, each sheet measuring 1 foot 8 inches by 2 feet 6 inches, a bow made of ribbon, formed and mounted on a self-adhesive paperboard backing for attachment to a wrapped package, and a printed gift card . The set is packaged for retail sale in a clear plastic pouch sealed at the top by a printed header card, with the name “Sangamon Gift-Mates”®. The product is considered to be for tariff purposes a “good put up in sets for retail sale”. The applicable subheading for the product will be 4811.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for : Other (than certain enumerated printed paper): weighing over 30 grams per square meter. The General rate of duty will be 1 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 Carl Abramowitz, at 212-637-7060. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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