United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1993 NY Rulings > NY 879321 - NY 879501 > NY 879432

Previous Ruling Next Ruling
NY 879432

November 23, 1992

CLA-2-48:S:N1:234 879432


TARIFF NO.: 4811.90.8000

Ms. Erin Yeary
Daniel B. Hastings, Inc.,
P.O. Box 673
Laredo, Texas 78042

RE: The tariff classification of a Christmas wrapping kit ("Rap- Kit"), from Mexico.

Dear Ms. Yeary:

In your letter dated October 19, 1992, on behalf of your client CPS Corporation, you requested a tariff classification ruling.

A sample wrapping kit was furnished, which will be retained for reference. It is a clear transparent lidded box, approximately 78 cm in length, 10 cm high 14 cm deep (front to back), containing various components to be used to wrap Christmas gifts.

The components are two rolls of decorative wrapping paper, six made-up bows of vari-colored plastic ribbon, two reels of ribbon for tying packages, and about twenty paperboard printed gift tags.

In our opinion the kit constitutes "goods put up in sets for retail sale", within the purview of General Rule of Interpretation 3(b). Consequently, the kit will be classified as a single entity, in the Harmonized Tariff Schedule subheading which describes the wrapping paper, which is deemed to impart essential character to this set.

The wrapping paper of this set answers to a description in two of the headings 4801 to 4811; by action of Chapter Note 48-6 it is classifiable in that one of such headings which occurs last in numerical order in the tariff schedule.

The applicable subheading for the Christmas Wrapping Kit ("Rap Kit") will be 4811.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated) surface decorated paper, in rolls or sheets: Weighing over 30 gsm. The rate of duty will be 2 percent ad valorem.

Articles classifiable under subheading 4811.90.8000, HTS, which are products of Mexico are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: