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NY D81261

August 25, 1998

CLA-2-49:RR:NC:SP:234 D81261


TARIFF NO.: 4909.00.4020

Ms. Lisa Pienkowski
Paper Magic Group
401 Adams Avenue
Scranton, PA 18510

RE: The tariff classification of a valentine-card activity kit from China.

Dear Ms. Pienkowski:

In your letter dated August 7, 1998, you requested a tariff classification ruling.

A sample identified as a "Valentines Activity Kit" (item # 480325-990) was submitted and is being returned to you as requested. It consists of the following items put up for retail sale in a clear plastic "clamshell pack":

> 40 small paper Valentine's Day greeting cards intended for children's classroom exchange. The cards are printed with holiday messages, cartoon-style pictures, and spaces captioned with the words "To" and "From."

> A quantity of pressure-sensitive paper stickers, printed with cartoons and designs, meant to serve as seals for the above cards (after the cards are folded by the user).

> A self-inking "rolling stamper" which can be used to imprint "hearts" on the cards.

> A pencil.

For tariff classification purposes, the above-described items will be considered "goods put up in sets for retail sale" whose essential character is imparted by the cards.

Accordingly, the applicable subheading for the complete "Valentines Activity Kit" 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 2.9%.

We note that the sample is not marked with its country of origin. When imported into the United States, the merchandise will be required to be so marked, legibly, in a conspicuous place, and in a manner sufficiently permanent to reach ultimate purchasers.

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.


Robert B. Swierupski

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