The tariff classification of cupcake liners and wooden toothpicks from China

N234394 November 9, 2012 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4823.90.8600 Ms. Jeanette Arciero Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of cupcake liners and wooden toothpicks from China Dear Ms. Arciero: In your letter dated October 11, 2012 you requested a tariff classification ruling on behalf of your client, CVS Caremark/CVS Pharmacy. The ruling was requested on the “Red & Pink Valentine Cupcake Kit”, Item Number 901800. The kit contains twenty-four paper cupcake pan liners and twenty-four wooden party picks. The cupcake pan liners are flat, round shaped tissue papers that have pleated sides and a scalloped edge. The paper cupcake liners measure approximately 4¼ inches in diameter. The tissue paper pan liner is design-printed with a tri-color (red/pink/white) design which includes hearts, circles and the words “Happy Valentine’s Day!” The twenty-four party picks are decorated wooden toothpicks topped with paper cut-out shapes of monkeys, panda bears, owls, and elephants. The toothpicks measure approximately 3 inches long. The twenty-four party picks are decorated wooden toothpicks topped with paper cut-out shapes which are divided among four patterns that include shapes of monkeys, owls, elephants and panda bears. Goods that are, prima facie, classifiable under two or more headings, are classifiable in accordance with General Rules of Interpretation (GRI) 3, Harmonized Tariff Schedule of the United States (HTSUS). GRI 3(a) states in part that when two or more headings each refer to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific, even if one heading gives a more precise description of the good. The paper cupcake liners and wooden toothpicks consist of at least two different articles that are, prima facie, classifiable in different headings, which are put up together to carry out a specific activity (i.e., decorating cupcakes). The articles are put up in a manner suitable for sale directly to users without repacking. Therefore, the kit in question is within the term "goods put up in sets for retail sale.” GRI 3(b) states in part that goods put up in sets for retail sale, which cannot be classified by reference to 3(a), are to be classified as if they consisted of the component which gives them their essential character. As no essential character can be determined, GRI 3(b) does not apply. GRI 3(c) says that, if neither GRI 3(a) nor GRI 3(b) applies, merchandise shall be classified in the heading which occurs last in numerical order among those equally meriting consideration. If imported separately, the cupcake liners would be classified in heading 4823, and the wooden toothpicks in heading 4421. As no one component imparts the essential character to the set, it will be classified under heading 4823, which is the heading that occurs last in numerical order among those that equally merit consideration. The applicable subheading for the cupcake liners will be 4823.90.8600, HTSUS, which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibres, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres: Other: Other: Other: Other: 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 Albert Gamble at (646) 733-3037. Sincerely, Thomas J. Russo Director National Commodity Specialist Division