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NY J87117

September 8, 2003

CLA-2-49:RR:NC:SP:234 J87117


TARIFF NO.: 4909.00.4020; 4820.10.2010; 7323.99.9060

Ms. Cheryl Santos
CVS / Pharmacy
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of a “gift set” consisting of greeting cards, a journal and a metal container, from China.

Dear Ms. Santos:

In your letter dated August 7, 2003, you requested a tariff classification ruling.

A sample identified as a “Holiday Gift Set” (item # 245655) was submitted for our examination and is being returned to you as requested. It consists of 12 paper greeting cards (including envelopes with seals) and a hardbound journal (blank diary) packed in a painted, oval-shaped metal container. (In response to our telephone query, Mr. Christopher O’Malley of your office has advised that the metal is carbon steel.) The faces of the cards are printed with the words “Merry Christmas” against a decorative background; the interiors are blank. The steel container, which is open at the top, measures approximately 5½” x 8” x 3½”(H), and has a fixed handle at each end. It appears to be suitable for use as a general-purpose household receptacle.

Although the above-described items are shrink-wrapped together and labeled for retail sale, we find that they do not all relate to a single particular need or specific activity. Consequently, for tariff purposes they cannot be regarded as “goods put up in sets for retail sale,” meaning that they must be classified separately.

The applicable subheading for the greeting cards, including the envelopes and seals, 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 0.5%.

The applicable subheading for the journal will be 4820.10.2010, HTS, which provides for diaries and address books, bound, of paper or paperboard. The rate of duty will be 0.4%.

The applicable subheading for the steel container will be 7323.99.9060, HTS, which provides for table, kitchen or other household articles and parts thereof, of iron or steel other. The rate of duty will be 3.4%.

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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