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NY K85012

April 20, 2004
CLA-2-49:RR:NC:SP:234 K85012


TARIFF NO.: 4911.99.6000

Mr. Frank Carroll
Paper Magic Group
401 Adams Avenue
Scranton, PA 18510

RE: The tariff classification of printed “exchange cards” with envelopes, from China.

Dear Mr. Carroll:

In your letter dated April 5, 2004, you requested a tariff classification ruling.

Four samples identified as “exchange cards” were submitted for our examination. Each is a printed, 24” x 30” sheet of white paperboard that has been folded in half. In each instance, the printing on the face and interior consists of a message related to Valentine’s Day (e.g., “For My Special Valentine ,” etc.), accompanied by a picture or design. The back panel bears company information, country of origin and a bar code, but is otherwise blank. The printing appears to have been produced by a lithographic process. You list the four styles as follows:

Item # Description

84190000-501 “Cute Elephants”
84190000-502 “Rose Bear”
84190000-503 “Heart with Roses”
84190000-504 “Humorous Cat”

Each “exchange card” is accompanied by an oversized white paper envelope that will accommodate it. The envelope has a gummed flap at one end, and has at one corner a small printed square bearing the words “extra postage required.” For tariff classification purposes, the “exchange card”/envelope combinations will be considered “goods put up in sets for retail sale.” In each instance, the “exchange card” imparts the set’s essential character.

Accordingly, the applicable subheading for all of the above-described “exchange card”/envelope sets will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) printed matter: printed on paper in whole or in part by a lithographic process. The rate of duty will be Free.

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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