September 22, 2004
TARIFF NO.: 4911.99.6000
Ms. Brenda Blood
1450 Northland Drive
Mendota Heights, MN 55120
RE: The tariff classification of gift kits consisting of printed recipe cards and decorative
textile accessories, from China.
Dear Ms. Blood:
In your letter dated August 31, 2004, you requested a tariff classification ruling.
A sample identified as a “Cookies in a Jar” gift kit was submitted for our
examination and is being returned to you as requested. It is a retail packet containing a
number of items intended to help the purchaser prepare decoratively packaged cookie
mixes that can then be given to chosen recipients as gifts.
Specifically, the kit includes six die-cut, printed paper recipe cards, six 7”-square
sheets of red fabric with pinked edges, six fabric ribbons, and one printed paper
instruction card. The latter advises the kit’s purchaser to fill a mason jar (not included)
with specified amounts of the dry ingredients (not included) that are required for a
particular cookie recipe. A sheet of the red fabric can then be decoratively placed over
the sealed jar, and a die-cut recipe card can be tied on with a ribbon. The decorated,
filled jar will then be ready to give as a gift. The recipient of the gift will then refer to the
attached die-cut recipe card, which explains how to use the jar’s contents, along with
other required ingredients, to bake cookies.
For tariff purposes, the above-described kit will be regarded as “goods put up in
sets for retail sale” whose essential character is imparted by the printed recipe cards and
instruction card, which provide the central basis or concept of the product.
Accordingly, the applicable subheading for the complete “Cookies in a Jar” gift kit
will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTS), which
provides for other (than certain enumerated) printed matter: printed on paper in whole or
in part by a lithographic process. The rate of duty will be Free.
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 Carl Abramowitz at 646-
Robert B. Swierupski