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The tariff classification of a floral gift band from China
Issued August 21, 2007 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N014596 (August 21, 2007)
Tariff classification
HTS codes: 4823.90.6700
Headings: 4823
Product description
It is an elasticized band that measures 1 inch wide by 19 inches long. There are three die-cut, floral shaped coated-paper discs layered from biggest to smallest, measuring approximately 3 ¼”, 2 ¼” and 2” in diameter. A round plastic jewel is centered on the gift trim which is held together on the elastic band by a metal rivet. The three-layer paper attachment has a colorful array of design printed, pink and green flower shaped cut-outs. The floral gift band is used to provide a decorative effect by the floral attachment as well as easy attachment to standard gift boxes with the elastic band.
CBP rationale
The applicable subheading for the “Gift Band” will be 4823.90.6700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of coated paper or paperboard.
Full text
N014596 August 21, 2007 CLA-2-48:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4823.90.6700 Ms. Sandy Wieckowski Expeditors Tradewin, LLC 11101 Metro Airport Center Drive Building M2, Suite 110 Romulus, MI 48174 RE: The tariff classification of a floral gift band from China Dear Ms. Wieckowski: In your letter dated July 9, 2007, you requested a tariff classification ruling, on behalf of your client, Hallmark Cards, Inc. of Kansas City, Missouri. A sample was submitted for our examination of a pink and green floral “Gift Band”, sku # 199TM1267. It is an elasticized band that measures 1 inch wide by 19 inches long. There are three die-cut, floral shaped coated-paper discs layered from biggest to smallest, measuring approximately 3 ¼”, 2 ¼” and 2” in diameter. A round plastic jewel is centered on the gift trim which is held together on the elastic band by a metal rivet. The three-layer paper attachment has a colorful array of design printed, pink and green flower shaped cut-outs. The floral gift band is used to provide a decorative effect by the floral attachment as well as easy attachment to standard gift boxes with the elastic band. The applicable subheading for the “Gift Band” will be 4823.90.6700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of coated paper or paperboard. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Patricia Wilson at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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