The tariff classification of Xmas gift wrap set from China

NY G89858 April 11, 2001 CLA-2-48:RR:NC:2:234 G89858 CATEGORY: Classification TARIFF NO.: 4819.40.0040 Ms. Pilar Dorfman E. Besler & Co. P.O. Box 66361 Chicago, Illinois 60666-0361 RE: The tariff classification of Xmas gift wrap set from China Dear Ms. Dorfman: In your letter dated March 28, 2001, to the U.S. Customs Service office in Chicago, on behalf of your client, LTD Commodities, Inc. you requested a tariff classification ruling. A sample was submitted, which will be returned, as requested. The sample is a plastic-wrapped set of paper goods, Item No. 123628, Code XWA, 158 Piece Xmas Gift Wrap Set. It contains “gift bags”, “gift wrap” (paper), “gift boxes”, “stickers”, and “tissue”. A component value breakdown indicates that the “gift bags” account for a larger portion of the value of the article than any of the other classes of article. ($ 1.15, out of a total value of $3.10). None of the “gift bags” has a base of a width of 40 cm or more. The article, Item No. 123628, etc., will be considered for classification purposes to be “goods put up in sets for retail sale”, and will take its status from that of the component: “gift bags”. The applicable subheading for the article, Item No. 123628, etc., as described, will be 4819.40.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other sacks and bags (of paper or paperboard): Other (than certain specified kinds.). The rate of duty will be 1.6 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). There is no quota presently applicable to this product. 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