The tariff classification of a gift packaging set, Item 933605, from China

NY J86251 June 19, 2003 CLA-2-48: RR: NC: 2:234: J86251 CATEGORY: Classification TARIFF NO.: 4819.40.0040 Ms. Lorianne Aldinger Import Manager Rite Aid Corporation P. O. Box 3165 Harrisburg, Pennsylvania 17105 RE: The tariff classification of a gift packaging set, Item 933605, from China Dear Ms. Aldinger: In your letter dated June 12, 2003, you requested a tariff classification ruling for the referenced article. A sample was furnished, which will be retained for our records. The sample, designated “Large Dazzle Gift Bag with Tissue”, is a 10 ¼” x 12 ¾” x 4 ¼” gift bag with 2 grommetted handles, a 2 ¼” x 2 ¼” gift card, and a package of coordinated tissue, attached to a j-hook and constructed of paperboard and printed polypropylene. Its intended use is to package gifts. This article is considered for tariff purposes to be “goods put up in sets for retail sale”, and will be classified in a single subheading, derived, in this case, from the component, among those worthy of consideration, whose descriptive subheading occurs last in numerical order. The applicable subheading for the “Large Dazzle Gift Bag with Tissue”, Item 933605, will be 4819.40.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Cartons, boxes, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; Other sacks and bags, including cones: Other (than certain named kinds). The rate of duty will be 0.5 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 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division