The tariff classification of a novelty gift set from China

NY F81562 January 18, 2000 CLA-48:RR:NC:2:234 F81562 CATEGORY: Classification TARIFF NO.: 4820.10.4000, 4823.90.6500, 4911.99.6000, 7315.89.5000, 4202.92.4500 Ms. Joanne Balice Import Department CBI Distributing Corp. 2400 W. Central Road Hoffman Estates, Illinois 60195 RE: The tariff classification of a novelty gift set from China Dear Ms. Balice: In your letter dated December 27, 1999, you requested a tariff classification ruling. A sample was submitted, which will be returned to you, as requested. It is designated “Style 68329, 3 piece novelty gift set”, and consists of a clear plastic drawstring pouch, to which is attached a short ball-chain with plastic pendant. Inside the pouch is a picture frame of coated paper or paperboard; a set of printed cards with matching envelopes; and a notebook-like spiral bound book, titled “Loves me…Loves me not”, each page printed with identical aspects of a boy: name, birthday, dateability, etc., to be filled in by the proprietor-girl, the recipient of the “gift set”. The pouch containing these items (and to which the chain-pendant is attached), measures 7 ½ inches by 4 ½ inches, when empty and flattened. The printed cards and matching envelopes, bound by a ribbon, will be treated as “goods put up in sets for retail sale”, and be classified as one article. The novelty gift set, as a whole, will not be so treated, as the components do not all serve to “meet a particular need or carry out a specific activity”. They (the components) will be separately classifiable. The applicable subheading for the clear plastic drawstring pouch will be 4202.92.4500, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain specified bags, with outer surface of sheeting of plastic.) The rate of duty will be 20 percent ad valorem. The applicable subheading for the ball chain with pendant will be 7315.89.5000, HTS, which provides for: Chain and parts thereof, of iron or steel; Other chain, other, other. The rate of duty will be 3.9 percent ad valorem. The applicable subheading for the set consisting of printed cards and matching envelopes will be 4911.99.6000, HTS, which provides for: Other (than certain specified kinds) printed matter: Printed on paper in whole or in part by a lithographic process. The rate of duty will be 0.2 percent ad valorem. The applicable subheading for the picture frame will be 4823.90.6500, HTS, which provides for: Other (than certain specified articles) of coated paper or paperboard. The rate of duty will be 2.2 percent ad valorem. The applicable subheading for the spiral bound note-booklike book will be 4820.10.4000, HTS, which provides for: Other (than certain specified) Registers, account books, notebooks, order books, receipt books, letter pads, memorandum pads, diaries and similar articles. The rate of duty will be Free. 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 Carl Abramowitz at 212-637-7060. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division