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NY M84593

July 18, 2006

CLA-2-39:RR:NC:N2:221 M84593


TARIFF NO.: 3924.10.4000; 3923.90.0080; 7117.19.9000

Mr. Troy Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of a Valentine Rose Bud Gift Set from China

Dear Mr. Crago:

In your letter dated June 16, 2006, you requested a tariff classification ruling.

The sample submitted with your request is identified as a Valentine Rose Bud Gift Set, item number C078BA00512. The set includes an adjustable tin ring that is packed inside a rose shaped presentation case. The case is a rose-shaped molded plastic hinged box covered with flocked man-made fiber material with polyester fabric leaves affixed to a paper wrapped plastic stem. The top half of the hinged compartment is lined with white satin fabric, and a foam pad with a slot to hold the ring is inserted into the bottom half. The presentation case is set inside a plastic champagne glass. The glass accounts for 40 percent of the set’s value, the presentation case accounts for 50 percent of the set’s value and the ring accounts for 10 percent of the set’s value. The value of the ring is approximately 7 cents per piece.

The sample is being returned as you requested.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides 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.

The Valentine Rose Bud Gift Set is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. The drinking glass and the ring have unrelated functions. Therefore, all of the components of the gift set must be classified separately.

The applicable subheading for the plastic champagne glass will be 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for tableware, kitchenware, other household articles and toilet articles, of plastics: tableware and kitchenware: other. The rate of duty will be 3.4 percent ad valorem.

The applicable subheading for the rose shaped hinged presentation case will be 3923.90.0080, HTSUS, which provides for articles for the conveyance or packing of goods, of plastics: otherother. The rate of duty will be 3 percent ad valorem.

The applicable subheading for the tin ring will be 7117.19.9000, HTSUS, which provides for imitation jewelry: of base metal, whether or not plated with precious metal: other: other: other. The rate of duty will be 11 percent ad valorem.

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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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