The tariff classification of a gift wrapping set from China

N022937 February 13, 2008 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 William M. Stringfield 249 E. Ocean Blvd., Suite 1008 Long Beach, CA 90802 RE: The tariff classification of a gift wrapping set from China Dear Mr. Stringfield: In your letter dated Jan. 29, 2008, you requested a tariff classification ruling on behalf of your client Christmas Street, Int’l., of Hong Kong. You submitted a sample of item #D73339, consisting of 24 gift-wrapping ribbons, bows and similar decorations in a see-through plastic tube 30” tall x 4” in diameter. The 24 items imported and packaged together for retail sale will be considered a set for tariff purposes, noting General Rule of Interpretation (GRI) 3, Harmonized Tariff Schedule of the United States (HTSUS). Because no individual item imparts the essential character to this set, classification will be in accordance with GRI 3(c), HTSUS, which requires that the item be classified in the heading that occurs last in numerical order among those that merit equal consideration. The tariff headings that merit equal consideration are as follows: 3920, which provides for other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials (the 1-1/2” extruded PVC ribbon marked “O”); 3926, other articles of plastics (B, C, K, and L, the cut PVC decorations; and P, the 1-1/2” wired PVC ribbon); 4602, articles made directly to shape from plaiting materials (E, the decoration made of 3/8” extruded nylon; and H, I, and J, the 4” bows made of 1/2" extruded PVC); 5404, textile strip of an apparent width not exceeding 5mm (Q, R, S, T, the ribbons in egg shape made of extruded PET); 5609, articles of the strip of 5404 (A, the assembled PVC strip decoration; M, the assembled PVC package tie; N, the metallic chenille-like wired decoration; and X, the nylon chenille-like wired decoration); 5806, narrow woven fabrics (U, the 1-1/2” metallic ribbon; and V, the 1-1/2” polyester ribbon); 6307, other made up textile articles (D, the assembled decoration of 3/8” nylon ribbon; F and G, the assembled decorations of 3/8” knit metallic fabric; and W, the rickrack-shaped nylon cut or punched from nonwoven fabric). The set will be classified under heading 6307, HTSUS, the heading that occurs last in numerical order among those that merit equal consideration. The applicable subheading for item #D73339, gift wrapping set, will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. Even though the narrow woven fabrics U and V are included as a constituent part of the set for classification purposes, they still fall within textile category 229. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at www.otexa.ita.doc.gov. 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/. The samples which you submitted were examined and disposed of. 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division