The tariff classification of a gift decorating set from China

N027002 May 29, 2008 CLA-2-46:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4602.90.0000 Mr. Dennis Morse BPD International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of a gift decorating set from China Dear Mr. Morse: In your letter dated April 24, 2008, on behalf of your client, Meijer Distribution, you requested a tariff classification ruling. The ruling was requested on item # DCB-3143, described as the “Ribbons and Bows Assortment Pack.” A sample of the item was submitted, which will be returned to you as you requested. The sample consists of a variety of bows and plastic ribbons in blue, silver and turquoise colors, packed and sold in a clear plastic tube. The assortment contains one roll of 19 mm wide plastic strips, one roll of 4.5 mm wide plastic strips, one roll of pipe cleaner, one roll of fuzzy strip, one 8” wide bow made of 32 mm wide plastic strip, four 6” and 5” wide bows made of 19 mm wide plastic strip, fourteen 3-1/2” and 4” wide bows made of 19 mm wide plastic strip, six mini 1-1/2” wide bows made of 6 mm wide plastic strip and two bows made from sheets of plastic that have been partially cut to resemble strips. All of the bows made of plastic strips have a self-adhesive paper backing attached. The bows and various rolls will be used to decorate gifts. The gift decorating variety pack described above will be considered a set for tariff purposes. Goods put up in sets for retail sale are classifiable according to the component that imparts the essential character of the set. The essential character of this set is imparted by the bows made of plastic strips over 5 mm in width, which comprise about 60 percent of the set. The applicable subheading for the “Ribbons and Bows Assortment Pack,” item # DCB-3143, will be 4602.90.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from articles of heading 4601: Other (than of vegetable materials). The rate of duty will be 3.5 percent ad valorem. 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 Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division