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NY K86147

June 3, 2004
CLA-2-48:RR:NC:SP:234 K86147


TARIFF NO.: 4811.90.9000

Ms. Tina Cort
Maersk Customs Services Inc.
1809 Baltimore Avenue
Kansas City, MO 64108

RE: The tariff classification of an “imprintable invitations” kit from China.

Dear Ms. Cort:

In your letter dated May 11, 2004, you requested a tariff classification ruling on behalf of Hallmark Cards, Inc.

A sample identified as a “Magnolias” impintable invitations kit (stock # IMP5018) was submitted for our examination and is being returned to you as requested. It is a retail package containing a number of items designed to be used together by the purchaser to create custom-printed invitations at home. The following items are included in the kit:

Ten 5” x 5¼” blank paper invitation cards with design-printed borders and two small holes punched near the center of the top edge. Using a personal computer and an inkjet or laser printer, the purchaser will enter an invitation message on these cards.

Ten short lengths of woven textile ribbon (man-made material, approximately 3/8” wide by 4½” long). These are meant to be tied onto the above-described cards (through the holes provided) as ornamentation.

Ten design-printed, translucent-paper sleeves designed to hold the invitation cards.

Ten paper mailing envelopes that will accommodate the invitation cards in their sleeves.

Three 5” x 5¼” “practice sheets,” of paper, for trial print runs.

One printed instruction sheet.

One invitation card, pre-assembled with ribbon and placed within a sleeve, to exhibit proper use.

You have suggested that this kit is classifiable in subheading 4911.91.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for certain printed pictures, designs and photographs. However, we note that while the borders of the invitation cards and the faces of the paper sleeves are printed with designs, these designs are incidental to the use of the articles on which they appear, and may be characterized as decorative or repetitive in nature. As indicated in the Harmonized General Explanatory Notes for Chapter 49 of the HTS, the “printed matter” provisions of that chapter do not encompass decorative or repetitive-design printing.

With reference to General Rule of Interpretation (“GRI”) 3(b), HTS, we find that the items of this kit constitute “goods put up in sets for retail sale” whose essential character is imparted by the invitation cards. In their imported condition, the cards answer to a Chapter 48 (HTS) provision for certain surface-colored, surface-decorated or printed papers.

Accordingly, the applicable subheading for the complete #IMP5018 imprintable invitations kit will be 4811.90.9000, HTS, which provides for paper, surface-colored, surface-decorated or printed other (than certain specified kinds and sizes). 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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