The tariff classification of Treat Sack Set from China

N032498 July 30, 2008 CLA-2-48:OT:RR:NC:N2:234 CATEGORY: Classification TARIFF NO.: 4823.90.6700 Ms. Sandy Wieckowski Expeditors Tradewin, LLC 11101 Metro Airport Center Drive Building M2, Suite 110 Romulus, MI 48174 RE: The tariff classification of Treat Sack Set from China Dear Ms. Wieckowski: In your letter dated June 17, 2008, on behalf of Hallmark Cards, Inc., you requested a tariff classification ruling. The samples which you submitted are being retained by this office. The samples submitted are treat sack sets (sku# 299EAC1184) composed of a polypropylene sack, a paperboard basket (treat sack holder) and a twist tie. The polypropylene sack is approximately 75 mm in length, lithographically printed in a pastel plaid pattern and can be filled with Easter treats for children. The sack will be closed with a plastic coated pastel wire twist tie. The basket is formed out of die cut paperboard that is coated and lithographically printed with flowers, a butterfly and the words “Happy Easter!” They are packed eight each in a polypropylene bag for retail sale. This item is considered to be a composite good within the meaning of General Rule of Interpretation (GRI) 3. It is the polypropylene sack that will be used to hold the treats and the paperboard baskets will give some shape to novelty treat sack sets. Therefore, it is the opinion of this office that, neither the sack nor the basket gives the finished item its essential character but both the sack and the basket make up the final product; it is a composite good within the meaning of GRI 3(c). The applicable subheading for the novelty treat sack set will be 4823.90.6700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other paper, paperboard… other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Of coated paper or paperboard: Other. 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/. 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 Patricia Wilson at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division