The tariff classification of spreader gift cards from China.
Issued September 28, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.10.5020, 8215.99.5000, 4911.99.6000
Product description
You have submitted five samples of “Spreader Gift Cards”. The “Spreader Gift Cards” consist of stainless steel blades used as spreaders, with plastic handles. The handles of the spreaders have three-dimensional representations of various motifs. The motifs are a snowman, a Santa Claus, a toy soldier, a Christmas stocking with gifts and a decorated Christmas tree. The three-dimensional motifs are hand painted. The cards are made of cardboard. They are printed with various Christmas designs such as Santa Claus, holly leaves and berries, toys, toy trains and decorated Christmas trees. The cards contain Christmas holiday-related messages. The spreaders and gift cards will be packaged together for retail sale in a blister pack. The spreader and gift cards are not used for one purpose and do not constitute a set for tariff purposes. Your letter of inquiry states that your client plans to import 12 styles of “Spreader Gift Cards”. Each one would have a different festive card and a different festive handle. This ruling classification applies to the five submitted samples only.
CBP rationale
The applicable subheading for the gift cards will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other printed matter, including printed pictures and photographs.
Full text
NY E86609 September 28, 1999 CLA-2-95:RR:NC:SP:222 E86609 CATEGORY: Classification TARIFF NO.: 4911.99.6000; 8215.99.5000; 9505.10.5020 Ms. Paula M. Connelly Middleton & Shrull Attorneys at Law 44 Mall Road, Suite 208 Burlington, MA 01803-4530 RE: The tariff classification of spreader gift cards from China. Dear Ms. Connelly: In your letter dated August 26, 1999, on behalf of your client Boston Warehouse Trading Corp., you requested a classification ruling. You have submitted five samples of “Spreader Gift Cards”. The “Spreader Gift Cards” consist of stainless steel blades used as spreaders, with plastic handles. The handles of the spreaders have three-dimensional representations of various motifs. The motifs are a snowman, a Santa Claus, a toy soldier, a Christmas stocking with gifts and a decorated Christmas tree. The three-dimensional motifs are hand painted. The cards are made of cardboard. They are printed with various Christmas designs such as Santa Claus, holly leaves and berries, toys, toy trains and decorated Christmas trees. The cards contain Christmas holiday-related messages. The spreaders and gift cards will be packaged together for retail sale in a blister pack. The spreader and gift cards are not used for one purpose and do not constitute a set for tariff purposes. Your letter of inquiry states that your client plans to import 12 styles of “Spreader Gift Cards”. Each one would have a different festive card and a different festive handle. This ruling classification applies to the five submitted samples only. The applicable subheading for the gift cards will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other printed matter, including printed pictures and photographs. The rate of duty will be 0.2 percent ad valorem. The applicable subheading for the spreader with the three-dimensional toy soldier plastic handle will be 8215.99.5000, HTS, which provides for…butter-knives,…and similar kitchen or tableware; and base metal parts thereof: other, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the spreaders with three-dimensional Christmas motifs, Santa, the Christmas stocking with gifts, the Christmas tree and the snowman, will be 9505.10.5020, HTS, which provides for…articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free. 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 Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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