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NY J82504

March 10, 2003

CLA-2-48,49,71:RR:NC:2:234 J82504


TARIFF NO.: 4817.10.0000,4911.91.2040, 7117.90.5500, 7117.90.7500

Ms. Lisa Y. Vega-Pravato
Customs Analyst
Walt Disney Parks & Resorts, LLC
Post Office Box 10000
Lake Buena Vista, Florida 32830-1000

RE: The tariff classification of a paper envelope, a blank greeting card and a bracelet, from Thailand.

Dear Ms. Vega-Pravato:

In your letter dated February 18, 2003, you requested a tariff classification ruling for the referenced articles. Samples were received, which will be returned, per your instruction.

The sample is a transparent plastic packaging envelope, measuring about 7 ½” x 5 ½”, containing a paper mailing envelope measuring about 7 3/16” x 5 3/16”. The paper envelope is a cream or peach color, has no printing, is embossed on its sealing flap with a 3-circle representation of a Mickey Mouse head and © Disney.

The blank greeting card is just enough smaller than the paper envelope to fit inside. The interior two faces are blank. The rear exterior face is printed only with the words “Walt Disney World”, © Disney, and “Made in Thailand”. The front of the card is blue, and is printed with an illustration of two comic characters, one “human” and the other a “creature”, seated in a hammock strung between two trees. The printing is by a lithographic process. The paper or paperboard is of a thickness of 0.30 mm.

The bracelet is a “friendship” bracelet, made of 100% nylon thread, beads made of plastic which spell out the world FRIENDS, and two charms of base metal. It is packed “threaded” through two slots in the blank greeting card.

These articles are packaged together for retail sale, but, because all the components do not serve the same function, they will not be treated for tariff purposes as “goods put up in sets for retail sale”; each component will be separately classified.

The applicable subheading for the paper mailing envelope will be 4817.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Envelopes of paper or paperboard. The duty rate will be 0.4 percent ad valorem.

The applicable subheading for the blank greeting card will be 4911.91.2040, HTS, which provides for: Other printed matter, including printed pictures and photographs: Lithographs on paper or paperboard: Not over 0.51 mm in thickness: Other (than posters). The rate of duty will be 1.3 cents per kilo.

The applicable subheading for the “friendship” bracelet, if valued not over 20 cents per dozen pieces or parts, will be 7117.90.5500, HTS, which provides for: Imitation jewelry, Other (than certain specified kinds): Other (than necklaces or religious articles): Other than Toy jewelry. The rate of duty will be 7.2 percent ad valorem.

If the bracelet is valued over 20 cents per dozen pieces or parts, the applicable subheading will be 7117.90.7500, HTS, which provides for: Imitation jewelry, Other (than certain specified kinds): Other than Toy jewelry: Of plastics. The rate of duty will be Free.

The transparent plastic packaging envelope, considered “packing”, will not be classifiable; its cost or value, however, will be pro-rated among the classified contents, and in effect will be dutiable at the rates applicable to those contents.

Articles classifiable under subheading 4817.10.0000, 4911.91.2040, and 7117.90.5500, HTS, which are products of Thailand, may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP 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", click on “Files”, click on “Search” and then enter a key word search for the term "T-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 646-733-3037.


Robert B. Swierupski

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