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N025505 N0 Ruling Active

The tariff classification of a gift decorating set from China

Issued April 8, 2008 by U.S. Customs and Border Protection.

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N0 N025505 (April 8, 2008)

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

GRI rules applied: GRI 3(c)

Product description

The item at issue is No. D08X306, which you refer to as a “23 piece Christmas gift wrapping assortment.” It is an assortment of bows, ribbons, novelty yarns, and similar decorations for wrapping packages. All are stacked in a clear plastic tube. It contains no gift wrapping paper. The items imported and packaged together for retail sale will be considered a set for tariff purposes, noting General Rule of Interpretation (GRI) 3, Harmonized Tariff Schedule of the United States (HTSUS). Because no individual item imparts the essential character to this set, classification will be in accordance with GRI 3(c), HTSUS, which requires that the item be classified in the heading that occurs last in numerical order among those that merit equal consideration. All of the items in the set merit equal consideration. The tariff headings are as follows: 3920, which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials (extruded PP/PET ribbon, vendor style# DO-001); 3926, other articles of plastics (4” cone bow, DO-006 and 4” fireworks bow, DO-011); 4602, articles made directly to shape from plaiting materials (4” bows made of 5/8" extruded PP/PET, DO-007, and 1/4" curly bow, DO-009); 5404, textile strip of an apparent width not exceeding 5mm (extruded PP/PET ribbons in egg shape, DO-005); 5605, metalized yarn (feather ribbon, DO-003, and elastic loop, DO-004); 5609, articles of the strip of 5404 (5mm icicle curly bow, DO-010); 5806, narrow woven fabrics (1.5” woven ribbon, DO-012); 6003, narrow knit fabrics (3/4” ribbon, DO-002, and tinsel ribbon, DO-013); 6307, other made up textile articles (3/8” curly bow, DO-008). The set will be classified under heading 6307, HTSUS, the heading that occurs last in numerical order among those that merit equal consideration.

CBP rationale

The applicable subheading for item D08X306, the 23-piece Christmas gift wrapping assortment, will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other.

Full text

N025505 April 8, 2008 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Holly VanDeusen Darice 13000 Darice Parkway, Park 82 Strongsville, OH 44149-3800 RE: The tariff classification of a gift decorating set from China Dear Ms. VanDeusen: In your undated letter received in our office April 1, 2008, you requested a tariff classification ruling. This was a follow-up to your original ruling request dated Jan. 4, 2008, which we had to return to you for more information, although we retained the samples. The samples which you submitted with your original request were examined in connection with the current request and disposed of. The item at issue is No. D08X306, which you refer to as a “23 piece Christmas gift wrapping assortment.” It is an assortment of bows, ribbons, novelty yarns, and similar decorations for wrapping packages. All are stacked in a clear plastic tube. It contains no gift wrapping paper. The items imported and packaged together for retail sale will be considered a set for tariff purposes, noting General Rule of Interpretation (GRI) 3, Harmonized Tariff Schedule of the United States (HTSUS). Because no individual item imparts the essential character to this set, classification will be in accordance with GRI 3(c), HTSUS, which requires that the item be classified in the heading that occurs last in numerical order among those that merit equal consideration. All of the items in the set merit equal consideration. The tariff headings are as follows: 3920, which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials (extruded PP/PET ribbon, vendor style# DO-001); 3926, other articles of plastics (4” cone bow, DO-006 and 4” fireworks bow, DO-011); 4602, articles made directly to shape from plaiting materials (4” bows made of 5/8" extruded PP/PET, DO-007, and 1/4" curly bow, DO-009); 5404, textile strip of an apparent width not exceeding 5mm (extruded PP/PET ribbons in egg shape, DO-005); 5605, metalized yarn (feather ribbon, DO-003, and elastic loop, DO-004); 5609, articles of the strip of 5404 (5mm icicle curly bow, DO-010); 5806, narrow woven fabrics (1.5” woven ribbon, DO-012); 6003, narrow knit fabrics (3/4” ribbon, DO-002, and tinsel ribbon, DO-013); 6307, other made up textile articles (3/8” curly bow, DO-008). The set will be classified under heading 6307, HTSUS, the heading that occurs last in numerical order among those that merit equal consideration. The applicable subheading for item D08X306, the 23-piece Christmas gift wrapping assortment, will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. Even though the narrow woven fabrics DO-012, DO-002, and DO-013 are included as a constituent part of the set for classification purposes, they still fall within textile categories. DO-002 and DO-012 fall within category 229 and DO-013 falls within category 899. At the present time, goods that are produced in China that fall within category 229 are subject to quota and visa requirements. With the exception of certain products of China, as above, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at www.otexa.ita.doc.gov. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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