The tariff classification of folded paper decorative objects from China

N266257 July 23, 2015 CLA-2-48:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4823.90.8600 Ms. Annita Wilson The C.M. Paula Company 6049 Hi-Tek Ct. Mason, OH 45040 RE: The tariff classification of folded paper decorative objects from China Dear Ms. Wilson: In your letter dated June 30, 2015, you requested a tariff classification ruling. The ruling was requested on a folded paper decorative objects. Photographs and product specifications were submitted for our review. The decorative items described as “illuminated decorative pop-up holiday village” are constructed of folded paper that is sold in various shapes and sizes. The objects are shaped into different styles such as, a chapel, a toy store, a cottage, a schoolhouse and trees. Each decorative object is packaged for retail sale with a battery-operated LED tea light. You state that each decorative object will be sold separately, but are all part of the same collection. 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. Each of the folded paper decorative objects with its LED tea light 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 space decoration. The set is put up for retail sale, as stated in your submission. 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 folded paper decoration predominates in volume, is the most substantial item in the set, and gives the set its consumer appeal. Furthermore, the LED light only serves to enhance the decorative quality of the paper form. The folded paper decoration therefore imparts the essential character of the set. The applicable subheading for the folded paper decorative objects will be 4823.90.8600, HTSUS, which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: 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 Laurel Duvall at LAUREL.DUVALL@CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division