R01349 R0 Ruling Active

The tariff classification of a gift wrap tool kit from China.

Issued January 28, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8213.00.9000

Headings: 8213

Product description

The gift wrap tool kit is comprised of one small scissors (with plastic shield) and one small roll of transparent tape (12 mm x 7 m) made of biaxially oriented polypropylene (BOPP). The tape is on a disposable plastic dispenser. The scissors impart the essential character of the set.

CBP rationale

The applicable subheading for the gift wrap tool kit will be 8213.00.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for scissors tailors’ shears and similar shears, and blades and other base metal parts thereof: valued over $1.

Full text

NY R01349 January 28, 2005 CLA-2-82:RR:NC:N1:118 R01349 CATEGORY: Classification TARIFF NO.: 8213.00.9000 Ms. Brenda Blood Garven Inc. 1450 Northland Drive Mendota Heights, MN 55120 RE: The tariff classification of a gift wrap tool kit from China. Dear Ms. Blood: In your letter, dated January 25, 2005, you requested a tariff classification ruling. The gift wrap tool kit is comprised of one small scissors (with plastic shield) and one small roll of transparent tape (12 mm x 7 m) made of biaxially oriented polypropylene (BOPP). The tape is on a disposable plastic dispenser. The scissors impart the essential character of the set. The applicable subheading for the gift wrap tool kit will be 8213.00.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for scissors tailors’ shears and similar shears, and blades and other base metal parts thereof: valued over $1.75/dozen: other (including parts). The rate of duty will be 3¢ each, plus 3% ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R.). 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 Kathy Campanelli at 646-733-3021. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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