The tariff classification of All Occasion Gift Wrap Set from China

NY H82305 June 11, 2001 CLA-2-48:RR:NC:2:234 H82305 CATEGORY: Classification TARIFF NO.: 4819.40.0040 Ms. Pilar Dorfman E. Besler & Co. P.O. Box 66361 Chicago, Illinois 60666-0361 RE: The tariff classification of All Occasion Gift Wrap Set from China Dear Ms. Dorfman: In your letter dated June 6, 2001, to the U.S. Customs Service office in Chicago, you requested a tariff classification ruling, on behalf of your client, LTD Commodities, Inc. A sample was submitted, which will be returned to you, as requested. The sample is a plastic-wrapped set of paper goods, Item QGW-All Occasion Gift Wrap Set. It contains 158 pieces of assorted gift bags, gift wrap (paper), paperboard boxes, printed stickers, and wrapping tissue. A component value breakdown indicates that the “gift bags” account for a larger portion of the value of the set than any of the other classes of article. ($ 1.50, out of a total value of $ 4.10). None of the “gift bags” has a base of a width of 40 cm or more. The article, Item QGW-All Occasion Gift Wrap Set, will be considered for classification purposes to be “goods put up in sets for retail sale”, and will take its status from that of the component: “gift bags”. The applicable subheading for the subject article will be 4819.40.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for : Other sacks and bags (of paper or paperboard): Other (than certain specified kinds). The rate of duty will be 1.6 percent ad valorem. 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