The tariff classification of a paper gift bag and coasters from China

N299182 August 17, 2018 CLA-2-48:OT:RR:NC:N1:130 CATEGORY: Classification TARIFF NO.: 4819.40.0040; 4823.90.8600 Lorianne Aldinger Director, Imports Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a paper gift bag and coasters from China Dear Ms. Aldinger: In your letter, dated July 12, 2018, you requested a tariff classification ruling. A sample was submitted for our review and will be retained for reference. The product under consideration, identified as a “Wine Purse” (Rite Aid item 9044358), is a gift bag designed to hold a wine or other bottle. The “Wine Purse” measures approximately 14 inches long, by 5 inches deep, by 3 ½ inches wide, and is marketed with four paperboard coasters. The Wine Purse is shaped like a rectangular folding bag and is constructed of heavy, coated paper. The bag has two arching metal wire handles. It is marketed for holiday use and is printed “Tis the Season” on the side. Included with the bag are four paperboard coasters printed in holiday colors with the word “Cheers” on both sides. The coasters are constructed of three sheets of paperboard stacked and laminated together for durability. Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). The Explanatory Notes, which constitute the official interpretation of the HTSUS at the international level, state in Note (X) to GRI Rule 3 (b) that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up 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. While the Wine Purse and coasters are classifiable in different headings, and are packaged for sale directly to retail consumers, the two items do not meet a particular need nor carry out a specific activity. The Wine Purse is used to package a bottle of wine or other alcohol for gift-giving purposes, while the coasters are used in the serving and consumption of wine or other drinks, and to protect surfaces. Therefore, as the Wine Purse and coasters cannot be considered a set, the items will be classified separately. The applicable subheading for the Wine Purse, Rite Aid item 9044358, will be 4819.40.0040, 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: Other sacks and bags, including cones: Other. The rate of duty will be free. The applicable subheading for the paperboard coasters 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division