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NY J82440

March 3, 2003

CLA-2-49:RR:NC:2:234 J82440


TARIFF NO.: 4911.91.4040

Ms. Barbara L. Fox
Sr. Import Compliance Coordinator
Dollar Tree Distribution, Inc.
500 Volvo Parkway
Chesapeake, Virginia 23320

RE: The tariff classification of Dollar Tree SKU-811573 Blank Note Cards, from China

Dear Ms. Fox:

In your letter dated February 13, 2003, you requested a tariff classification ruling for the referenced article. A sample was furnished, which will be retained.

The sample is a pack of 10 pieces of printed paper, which you designate “blank note cards”, and 10 white envelopes of appropriate size, packaged for retail sale in an Organza bag with a drawstring ribbon.

This article constitutes “goods put up in sets for retail sale”, and will be classifiable in the single tariff provision which describes that component which gives the set its essential character. In this case that component is the “blank note card”.

This component is a sheet of white paper, measuring about 7 5/8” x 6”, which has been folded in half to form a “booklet” which measures, in folded state, about 6” x 3 7/8”. The two inside faces of the booklet are blank. The exterior faces are printed with a colored background. Additionally, one exterior face is printed with a picture of a bouquet of flowers; on the other (“rear”) exterior face is printed copyright and country of origin text. The method of printing does not appear to be lithography.

In your letter you suggest classification for this set under 4817.20.4000, Harmonized Tariff Schedules of the United States (HTS), which provides for letter cards, plain postcards and correspondence cards, Other than certain specified sheets of writing paper. However, the sample “blank note cards” are identical to certain articles, (“blank” greeting cards), the classification of which the Customs Service has recently changed from heading 4817 to heading 4911. See, HQ 962603, May 14, 2002, at page 6.

Accordingly, the applicable subheading for the article SKU-811573 as described will be 4911.91.4040, HTS, which provides for: Other printed matter, including printed pictures and photographs: Pictures, designs and photographs: Other (than certain specified kinds). The rate of duty will be 0.3 percent ad valorem.

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 646-733-3037.


Robert B. Swierupski

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