The tariff classification of a burlap and linen gift wrap set from China

N263363 April 17, 2015 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Jessica Ayling Greenbrier International, Incorporated 500 Volvo Parkway Chesapeake, VA 23320 RE: The tariff classification of a burlap and linen gift wrap set from China Dear Ms. Ayling: In your letter dated March 27, 2015, you requested a tariff classification ruling. You have submitted two samples of a burlap gift wrap set, SKU #226921. The gift wrap set consists of two items: a bow in the shape of a preformed flower and a 10 foot length of cordage. Both items are made of linen fibers. The preformed flower has a peel and press glue tab on the bottom so that it will adhere to packages. Both items are packaged together for retail sale on a display header card. The flower and cordage comprise a set for tariff purposes. The preformed flower imparts the essential character of the set. General Rule of Interpretation 3(b), Harmonized Tariff Schedule of the United States (HTSUS), noted. The applicable subheading for the burlap gift wrap set, SKU #226921, will be 6307.90.9889, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other: Other: Other.” The rate of duty will be 7 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 the World Wide Web at http://www.usitc.gov/tata/hts/. The samples will be returned as 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 Kim Wachtel at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division