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NY B82653

March 25, 1997

CLA-2-49:RR:NC:SP:234 B82653


TARIFF NO.: 4909.00.4020; 7117.90.7500

Mr. Christopher L. Thayer
Hallmark Cards, Inc.
Kansas City, MO 64141

RE: The tariff classification of greeting cards with attached lapel pins, from Thailand.

Dear Mr. Thayer:

In your letter dated February 26, 1997, you requested a tariff classification ruling.

A sample was submitted and is being returned to you as requested. It is a folded paperboard greeting card, printed on the inside with a birthday message. Attached to the design-printed face of the card is a lapel pin which can be removed by the recipient and worn as jewelry.

The lapel pin, which is designed to resemble a birthday cake, is made of multicolored beads (strung on wire) mounted on a small sheet of felt with a pin clasp on the back. According to figures accompanying your inquiry, the lapel pin will have a unit value of 50 cents, and the beads will comprise both its chief weight and chief value. In response to a query by this office, you stated over the telephone that the beads will be plastic (even though they may be of other materials in the case of the submitted sample, which is a mock-up).

Since this merchandise will not be considered, for tariff purposes, "goods put up in sets for retail sale" or "composite goods," the card and the pin will be classified separately.

The applicable subheading for the card will be 4909.00.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for printed greeting cards. The rate of duty will be 3.4%.

The applicable subheading for the lapel pin will be 7117.90.7500, HTS, which provides for other (than certain enumerated) imitation jewelry valued over 20 cents per dozen pieces or parts: of plastics. The rate of duty will be free.

Articles classifiable under subheading 4909.00.4020, HTS, which are products of Thailand 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 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 212-466-5733.


Gwenn Klein Kirschner

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