The tariff classification of a gift packaging set from China

N253549 June 2, 2014 CLA-2-48:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4819.20.0040 Mr. Chris Robertson Ideal Box 200 Merrimack St. Lawrence, MA 01843 RE: The tariff classification of a gift packaging set from China Dear Mr. Robertson: In your letter, received April 15, 2014, you requested a tariff classification ruling. The ruling was requested on a gift packaging set. A sample was provided for our review and will be retained for reference. The gift packaging set consists of multiple items packaged in a plastic-wrapped retail box. The set includes one large printed, folding, paperboard shirt box; four medium printed, folding, paperboard shirt boxes; four medium printed paper gift bags; four small printed paper gift bags; four small printed paperboard gift boxes; one small printed rigid paperboard gift box; three sheets of printed paper sticker labels; and 21 sheets of flat-folded, colored tissue paper. The small folding boxes measure 4 ¾” square, the medium boxes measure 9 ½” (W) x 14” (L), and the large box measures 14” (W) x 19 ½” (L). The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character. The gift packaging set constitutes a set for classification purposes. The set contains multiple articles that are classifiable in different headings, and which are used for carrying out the activity of packaging gifts. The set is put up for retail sale, as demonstrated by the product’s shrink wrap packaging. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The folding boxes predominate in number and volume and are the most substantial item in the set. The folding boxes therefore impart the essential character of the set. The applicable subheading for the gift packaging set will be, 4819.20.0040, HTSUS, which provides for Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Folding cartons, boxes and cases, of non-corrugated paper or paperboard. Other. The rate of duty will be free. Please note that the neither the set nor its individual components are legally marked with the country of origin. At time of importation, the set must be in compliance with Title 19, Code of Federal Regulations, Part 134, and must be permanently and indelibly marked with the country of origin. The tissue paper and folding boxes in the set may be subject to antidumping duties or countervailing 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://trade.gov/enforcement, 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 U.S. Customs and Border Protection. 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 Laurel Duvall at LAUREL.DUVALL@CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division