The tariff classification of a gift packaging set from China.

NY M83621 June 2, 2006 CLA-2-48:RR:NC:SP:234 M83621 CATEGORY: Classification TARIFF NO.: 4819.40.0040 Ms. Brenda Blood Garven, LLC 1450 Northland Drive Mendota Heights, MN 55120 RE: The tariff classification of a gift packaging set from China. Dear Ms. Blood: In your letters dated April 20 and May 10, 2006, you requested a tariff classification ruling. A sample identified as a “Gift Packaging Assortment,” also known as a “Wrap N Go Kit,” was submitted for our examination and is being returned to you as requested. It consists of the following items, all of paper or paperboard, put up together for retail sale in a clear plastic bag with tongue-and-groove closure: 1 jumbo gift bag (12” x 15” x 5”) 1 large gift bag (10” x 12” x 5”) 2 cub gift bags (8” x 10” x 4”) 1 folding robe gift box (2-piece) (17” x 11” x 4”) 1 folding shirt box (2-piece) (14.8” x 9.5” x 2”) 1 folding lingerie box (2-piece) (11” x 8” x 1.25”) 1 CD gift box (1-piece folding carton) (5.5” x 5.5” x 0.625”) 1 DVD gift box (1-piece folding carton) (5.5” x 7.5” x 0.625”) 2 pillow-shaped boxes (1-piece folding cartons) (5” x 3” x 1”) 10 sheets (20” x 20”) white tissue paper (said to weigh 30 grams per square meter) 3 gift tags (“to / from” labels) 4 paper package decorations (not included in submitted sample, but will be included in some assortments) Based on cost figures accompanying your inquiry, it appears that the combined value of the paper gift bags, which fall in tariff subheading 4819.40 (as described below), exceeds the combined value of components falling in any other single subheading. For tariff classification purposes, the merchandise will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the paper gift bags. Accordingly, the applicable subheading for the complete “Gift Packaging Assortment” (“Wrap N Go Kit”), whether or not containing the 4 “paper package decorations,” will be 4819.40.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain specified) sacks and bags, of paper or paperboard. 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 http://www.usitc.gov/tata/hts/. Please be aware that certain folding gift boxes and certain tissue papers may be subject to antidumping duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. 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