N177616 N1 Ruling Active

The tariff classification of a gift wrap set from China

Issued August 15, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

GRI rules applied: GRI 3(b)

Product description

You submitted a sample of a gift wrap set called “Perfect Presents.” The set includes eight box-shaped fabric wraps, eight shirt-size gift boxes, eight preformed ribbon bows, and eight paper hangtags. The box wraps are made of 95% polyester and 5% spandex woven fabric. The fabric wraps are sized and shaped to fit over the boxes; each wrap has an opening in the back that a box can be slipped into. The fabric wraps and the eight coordinated paperboard boxes come in sizes small, medium, and large. The set also includes eight 100% nylon ribbon bows with hook-and-loop closure bands, and eight paper hangtags. The gift wrap set will completely wrap eight gifts. The set is imported in the retail packaging that will be shipped directly to HSN’s customers. The eight box wraps, the eight matching boxes, the eight bows, and the eight hangtags comprise a set for tariff purposes. The textile components impart the essential character to the set. General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTSUS), noted.

CBP rationale

The applicable subheading for the “Perfect Presents” gift wrap set will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other.

Full text

N177616 August 15, 2011 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Mr. Darren Yokopenic Home Shopping Network 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a gift wrap set from China Dear Mr. Yokopenic: In your letter dated July 21, 2011, you requested a tariff classification ruling. You submitted a sample of a gift wrap set called “Perfect Presents.” The set includes eight box-shaped fabric wraps, eight shirt-size gift boxes, eight preformed ribbon bows, and eight paper hangtags. The box wraps are made of 95% polyester and 5% spandex woven fabric. The fabric wraps are sized and shaped to fit over the boxes; each wrap has an opening in the back that a box can be slipped into. The fabric wraps and the eight coordinated paperboard boxes come in sizes small, medium, and large. The set also includes eight 100% nylon ribbon bows with hook-and-loop closure bands, and eight paper hangtags. The gift wrap set will completely wrap eight gifts. The set is imported in the retail packaging that will be shipped directly to HSN’s customers. The eight box wraps, the eight matching boxes, the eight bows, and the eight hangtags comprise a set for tariff purposes. The textile components impart the essential character to the set. General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTSUS), noted. The applicable subheading for the “Perfect Presents” gift wrap set will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% 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 the World Wide Web at http://www.usitc.gov/tata/hts/. Your sample will be returned as you requested. 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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