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NY G82351

September 22, 2000

CLA-2-49:RR:NC:SP:234 G82351


TARIFF NO.: 4911.91.4040; 4819.10.0040; 9608.20.0000

Mr. Michael J. Mercer
Corbett International, Inc.
Cargo Service Building 80
J.F.K. International Airport
Jamaica, N.Y. 11430

RE: The tariff classification of “velvet art sets” (flocked pictures with pens) from the United Kingdom.

Dear Mr. Mercer:

In your letter dated August 16, 2000, together with a supplementary submission received here on September 19, you requested a tariff classification ruling on behalf of P & M Products USA, Inc. (Lionville, PA).

A sample identified as a #70031 “Velvet Art Set” accompanied your inquiry and will be retained for reference. It is a corrugated paperboard retail display box containing 3 “velvet pictures” and 6 felt-tipped pens of assorted colors. Each “velvet picture” is an 8” x 10” sheet of sturdy white paperboard bearing a cartoon scene whose outlines have been formed by black flock affixed to selected portions of the surface. The white, unflocked areas are to be colored by the consumer using the pens provided.

The “velvet pictures,” even before being colored, appear to be of good quality and suitable for long-term retention and/or decorative display by the consumer. According to a breakdown you provided, the value of the three pictures is more than twice that of the six pens.

For tariff purposes, the product will be considered “goods put up in sets for retail sale” whose essential character is imparted by the pictures.

Accordingly, the applicable subheading for the complete #70031 “Velvet Art Set” will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed pictures, designs and photographs. The rate of duty will be 1.2%.

You also requested that we provide classifications for the individual components, “as they could be imported separately to accommodate shortages.” You noted that the pens will be manufactured in the Czech Republic, while the other items will be made in Great Britain.

The applicable subheading for the paperboard/flock “velvet pictures,” imported separately, will be 4911.91.4040, HTS, as described above. The rate of duty will be 1.2%.

The applicable subheading for the retail display boxes (including paperboard insert/spacer), imported separately, will be 4819.10.0040, HTS, which provides for other (than certain enumerated) cartons, boxes and cases, of corrugated paper or paperboard. The rate of duty will be 1.1%.

The applicable subheading for the pens, imported separately, will be 9608.20.0000, HTS, which provides for felt tipped and other porous-tipped pens and markers. The rate of duty will be 4%.

Articles classifiable under subheading 9608.20.0000, HTS, which are products of (and imported directly from) the Czech Republic are currently entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP".

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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