The tariff classification of Valentine’s Day Gift Bag with Tissue Paper, Item# 860921 from China

N184695 October 14, 2011 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4819.40.0040 Mr. Aaron Cullen Barthco International, division of OHL CVS/Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of Valentine’s Day Gift Bag with Tissue Paper, Item# 860921 from China Dear Mr. Cullen:In your letter dated September 8, 2011, you requested a tariff classification ruling on behalf of your client, CVS/Pharmacy. The sample submitted is a Valentine’s Day Gift Bag with Tissue Paper, Item# 860921, which consists of a bag with two sheets of tissue paper that will be folded in a cellophane bag and attached to the gift bag. The gift bag measures approximately 26.19 cm x 32.70cm x 15.88 cm. It is decorated on both exterior sides with hearts and the words Hugs and Kisses. It has two carry handles made of black ribbon and a gift tag attached at the top of the bag. The hearts on one side have glitter on them. The gift bag and tissue paper are sold together as a set. General Rule of Interpretation ("GRI") 3 (b) of the Harmonized Tariff Schedule of the United States ("HTSUS") states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. For tariff classification purposes, the Valentine’s Day Gift Bag with Tissue Paper sets will be regarded as "goods put up in sets for retail sale" whose essential character is imparted by the gift bag. The applicable subheading for the gift bag sets will be 4819.40.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) 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/.The tissue paper may be subject to antidumping duties or countervailing duties. 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. You can contact them at http://www.trade.gov/ia/ (click on "Contact Us"). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on "Antidumping and countervailing duty investigations"), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on "Import" and "AD/CVD").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 Albert Gamble at 646-733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division