The tariff classification of gift-wrap kit from China.
Issued February 6, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6307.90.9989
Headings: 6307
GRI rules applied: GRI 3, GRI 3(b)
Product description
The tariff classification of gift-wrap kit from China.
CBP rationale
The applicable subheading for this product will be 6307.90.9989, HTSUS, which provides for other made-up articles, other.
Full text
NY G86652 February 6, 2001 CLA-2-63:RR:NC:N3:351 G86652 CATEGORY: Classification TARIFF NO.: 6307.90.9989 Mr. John W. Whitaker O'Neill & Whitaker 1809 Baltimore Ave. Kansas City, MO 64108 RE: The tariff classification of gift-wrap kit from China. Dear Mr. Whitaker: In your letter dated January 23, 2001, you requested a ruling on behalf of Hallmark Cards on tariff classification. The gift wrap kit consists of 100% polypropylene non-woven fabric, approximately 31” in diameter with scalloped edges; a 1”-wide ribbon, approximately 30” in length; and a sheet of tissue paper. They are packaged together on a header card. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is in accordance with the General Rules of Interpretation (GRI’s). GRI 3 must be considered in the classification of merchandise put up in sets for retail sale. GRI 3(b) provides that goods put up in sets for retail sale shall be classified as if they consisted of the material or component which gives them their essential character. The essential character of the gift-wrapping set is imparted by the gift-wrap itself, the polypropylene non-woven fabric. This piece of fabric, by virtue of being cut to a shape other than a square or rectangle, fits the definition of “made-up” found in Section XI, Note 7, HTSUS. The applicable subheading for this product will be 6307.90.9989, HTSUS, which provides for other made-up articles, other. The general rate of duty will be seven 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 Mitchel Bayer at 212-637-7086. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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