The tariff classification of a buffet decorating kit from China

N278322 September 9, 2016 CLA-2-48:OT:RR:NC:4:234 CATEGORY: Classification TARIFF NO.: 4821.10.2000 Ms. Peggy O’Brien Amscan, Inc. 25 Green Pond Road Suite 1 Rockaway, NJ 07866 RE: The tariff classification of a buffet decorating kit from China Dear Ms. O’Brien: In your letter, dated April 15, 2016, you requested a classification ruling. The ruling was returned to you for additional information, which was received by this office on August 12, 2016. A sample and product information were submitted for our review. The request regards Item 400131, Buffet Decorating Kit. The kit includes three 8.75” tall by 6.75” wide tent cards, three 4” wide by 2 3/4" high tent cards, and six label picks with shaped paperboard labels measuring approximately 3 1/4" wide by 2 1/2" high. The tall tent cards are made from coated, printed paperboard and are folded and slotted into a triangular tent shape. The tall tent cards are printed with buffet themed decorations, and are designed to have menu items written on their faces. The small tent cards are also made from coated, printed paperboard, and are single fold. Each is decorated and has a blank writing space for identifying buffet foods. The picks are beechwood toothpicks adorned with coated, printed paperboard card labels. The labels have a decorative shape and printed outline, as well as a blank writing space for identifying buffet foods. The three items are sold together in retail packaging. Each of the items in the kit meets the definition of a label in heading 4821, Harmonized Tariff Schedule of the United States (HTSUS). The Explanatory Notes to heading 4821, HTSUS explain that “this heading covers all varieties of paper and paperboard labels of a kind used for attachment to any type of article for the purpose of indicating its nature, identity, ownership, destination, price, etc.” Since each of the tent cards and picks is used to identify buffet foods and related menus, they fit squarely into this explanation. While the kit has aspects of a set put up for retail sale, since each article is classifiable in the same heading, the kit is classifiable under General Rule of Interpretation (GRI) 1, as opposed to being classified as a set under GRI 3. The applicable subheading for the Buffet Decorating Kit will be 4821.10.2000, HTSUS, which provides for Paper and paperboard labels of all kinds, whether or not printed: Printed: Printed in whole or in part by a lithographic process. 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 https://hts.usitc.gov/current. 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 Laurel Duvall at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division