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March 26, 1999

CLA-2-49:RR:NC:SP:234 D89422


TARIFF NO.: 4909.00.4020; 8524.32.0000

Mr. M. R. Markwell
VFM Childrens Entertainment Ltd.
Eastgate House
North Elmham, Norfolk NR20 5AB

RE: The tariff classification of greeting cards with compact discs, from England.

Dear Mr. Markwell:

In your letter dated March 13, 1999, you requested a tariff classification ruling. Two samples were submitted and will be retained for reference.

The first sample is a folded paper greeting card whose face is printed with the words “Happy Birthday,” along with a cartoon-style scene involving animal figures. The back of the card reads “To: (space) Wishing You A Very Happy Birthday.” A compact disc, partly visible behind the irregularly-shaped front panel, is included inside the card. The disc, entitled “‘Six Little Ducks’ and other Favourite Animal Songs,” is assumed to be an audio disc, i.e., one which reproduces sound only. The card and disc are packed, together with a paper envelope, in a tape-sealed cellophane packet.

The second sample is essentially the same type of card/disc/envelope combination, but in this instance the disc contains “30 Favourite Nursery Rhymes.”

Since greeting cards and compact discs serve different needs or activities, for tariff purposes the components of the above-described products will not be considered “goods put up in sets for retail sale,” and will consequently be broken out under two separate classifications.

The applicable subheading for the cards (including their envelopes) will be 4909.00.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings: greeting cards. The rate of duty will be 2.4%.

The applicable subheading for the compact discs will be 8524.32.0000, HTS, which provides for records, tapes and other recorded media for sound or other similarly recorded phenomena...discs for laser reading systems: for reproducing sound only. The rate of duty will be free.

When imported into the United States, a phrase indicating the country of origin (e.g., “Product of England”) will be required to be on, or visible through, the cellophane packet, so that it can be seen by a prospective purchaser upon casual examination. Such marking must be legible, in a conspicuous place, and sufficiently permanent to reach the ultimate purchaser.

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 212-637-7060.


Robert B. Swierupski

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