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NY J88321

September 17, 2003

CLA-2-48:RR:NC:SP:234 J88321


TARIFF NO.: 4811.90.9000

Mr. Kevin Maher
C-Air Customhouse Brokers Inc.
181 South Franklin Avenue
Valley Stream, NY 11581

RE: The tariff classification of a greeting-card-making kit from China.

Dear Mr. Maher:

In your letter dated September 4, 2003, you requested a tariff classification ruling on behalf of Roseart Industries.

A sample identified as a #1727 “Greeting Card Creator” was submitted for our examination and is being returned to you as requested. It is a kit designed to allow a child to make greeting cards. It consists of the following items packed together in a printed paperboard retail box:

15 blank “cards,” which are merely 18 x 26 cm rectangular sheets of surface-colored paper, each having been folded in half.

4 sheets of die-cut, pressure-sensitive paper stickers printed with designs and with phrases such as “Happy Birthday, “ “Season’s Greetings,” “Thank You,” etc. The stickers are meant to be applied to the blank cards, as desired.

6 felt-tipped markers (pens) in assorted colors.

15 paper envelopes.

A packet of assorted plastic buttons to be used to decorate the cards.

For tariff classification purposes, the kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the folded rectangular sheets of surface-colored paper. Those sheets provide a focal point for the activity generated by the kit.

Accordingly, the applicable subheading for the complete #1727 “Greeting Card Creator” will be 4811.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for papersurface-colored, surface-decorated or printed, in rolls or rectangular sheets of any sizeother (than certain enumerated kinds and sizes). The rate of duty will be 0.5%.

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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