The tariff classification of the "Executive Gift Wrap Kit" from China.
Issued June 1, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3920.20.0000
Headings: 3920
Product description
The Executive Gift Wrap Kit (Liss Item Number 907025) consists of 4 rolls of metallized polypropylene gift wrap, 6 polypropylene bows and 10 gift tags. These items are packaged together for retail sale, and they are classified together in the tariff provision applicable to the item that imparts the essential character of the set. The essential character is imparted by the gift wrap film. As you requested, the sample will be returned.
CBP rationale
The applicable subheading for the Executive Gift Wrap Kit will be 3920.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: of polymers of propylene.
Full text
NY L85151 June 1, 2005 CLA-2-39:RR:NC:SP:221: L85151 CATEGORY: Classification TARIFF NO.: 3920.20.0000 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of the “Executive Gift Wrap Kit” from China. Dear Mr. Stinson: In your letter dated May 20, 2005, you requested a tariff classification ruling. The Executive Gift Wrap Kit (Liss Item Number 907025) consists of 4 rolls of metallized polypropylene gift wrap, 6 polypropylene bows and 10 gift tags. These items are packaged together for retail sale, and they are classified together in the tariff provision applicable to the item that imparts the essential character of the set. The essential character is imparted by the gift wrap film. As you requested, the sample will be returned. The applicable subheading for the Executive Gift Wrap Kit will be 3920.20.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials: of polymers of propylene. The rate of duty will be 4.2 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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