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NY C85255




March 27, 1998

CLA-2-39:RR:NC:SP:221 C85255

CATEGORY: CLASSIFICATION

TARIFF NO.: 3920.42.5000

Mr. Donald A. Keller
O'Neill & Whitaker, Inc.
1809 Baltimore Ave.
Kansas City, Missouri 64108

RE: The tariff classification of "Bottle Wrap" from Taiwan and China.

Dear Mr. Keller:

In your letter dated March 16, 1998, on behalf of Hallmark Cards, you requested a tariff classification ruling.

The Bottle Wrap consists of two rectangular sheets of plastic film and a length of "Starvine" garland packaged for retail sale as gift wrap for bottles of wine and liquor. The Starvine garland consists of a wrapped metal wire with cut out representations of stars. The garland is used to decorate and tie the gift wrap sheets to a bottle. The gift wrap sheets and the Starvine garland will be classified as a set. The essential character is imparted by the gift wrap sheets.

In your letter, you state that the gift wrap sheets are composed of a "mylar material." Though mylar generally refers to a polyester film, in a telephone conversation with this office, you stated that the gift wrap sheets are actually composed of a metallized polyvinyl chloride film.

The applicable subheading for the Bottle Wrap set of gift wrap sheets and Starvine garland will be 3920.42.5000, Harmonized Tariff Schedule of the United States (HTS), which provides other plates, sheets, film, foil and strip, of plastics, noncellular and not reinforced, laminated, supported or similarly combined with other materials, of polymers of vinyl chloride, flexible, other. The rate of duty will be 4.2 percent ad valorem.

The gift wrap sheets are made in Taiwan and the Starvine garland is made in China. The two will be packaged together in China. You ask if the retail package may be marked in the following manner:

Starvine Made in China
Mylar Tissue Made in Taiwan
Packaged In China

Provided that such marking is conspicuous and permanent, it would satisfy the country of origin marking requirements.

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 212-466-5580.

Sincerely,

Robert B. Swierupski
Director,

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