The tariff classification of Gift Bow with Name Tag from China

N257632 October 24, 2014 CLA-2-49:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 4911.99.8000 Ms. Jessica Ayling Greenbrier International, Inc. 500 Volvo Parkway Chesapeake, VA 23320 RE: The tariff classification of Gift Bow with Name Tag from China Dear Ms. Ayling: In your letter dated September 22, 2014, you requested a tariff classification ruling. Two representative samples were submitted for our examination. The samples submitted will be returned. The first item, SKU#219007, Gift Bow with Name Tag, is made of several multiple colored polypropylene ribbons, a paper gift tag, a plastic bubble filled with confetti and containing printed the wording “Happy Birthday” and a picture of a cupcake. The bow and plastic bubble are attached to the top flap of the paper tag. The opened gift tag reveals the wording “To: and From:” on the inside bottom part of the gift tag. The second item SKU#219007, Gift Bow with Name Tag, is made of several multiple colored polypropylene ribbons, a paper gift tag, a plastic bubble filled with confetti and containing printed the a picture of a gift. The bow and plastic bubble are attached to the top flap of the paper tag. The opened to the gift tag reveals the wording “To: and From:” on the inside bottom part of the gift tag. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. This office considers the gift bow and name tag be a composite good set for tariff classification purposes, with the essential character imparted by the printed name tag. The applicable subheading for the gift bow and name tag will be 4911.99.8000., Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other: Other. 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 Albert Gamble at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division