United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2004 NY Rulings > NY K87350 - NY K87393 > NY K87387

Previous Ruling Next Ruling
NY K87387

July 22, 2004
CLA-2-49:RR:NC:SP:234 K87387


TARIFF NO.: 4911.99.6000; 9503.60.2000; 9611.00.0000

Ms. Michelle Pankan
The Paper Magic Group, Inc.
100 North Sixth Street, Suite 899C
Minneapolis, MN 55403

RE: The tariff classification of flash cards, puzzle mail cards, and stampers, from China.

Dear Ms Pankan:

In your letter dated June 28, 2004, you requested a tariff classification ruling. Five samples were submitted for our examination.

Item # 480130 is a retail package of 54 “Jump Start Colors & Shapes Flash Cards,” which are intended for use as educational aids for young children. Each is a 3¼” x 5¼” paper card, lithographically printed with a picture or design on one side and with three questions on the other (e.g., “What colors do you see? What shapes do you see? How many circles do you see?”). Also included in the package is a small sheet of printed paper stickers meant to serve as rewards for successfully answering the questions.

Item # 480150 is a retail package of 55 “Jump Start Subtraction Flash Cards” with a sheet of reward stickers. This product is essentially the same as the above-described item # 480130, except that the printed content of the cards consists of simple arithmetic problems and answers.

Item # 480650 is a retail package of 30 “Write-on/Wipe-off Flash Cards” accompanied by a dry-erase marker. One side of each 3¼” x 5¼” coated-paper card is lithographically printed with a series of rhyming words, some of which have blank spaces for one or more letters. The user is encouraged to fill in the missing letters using the pen provided. The opposite side of the card shows the “answers,” i.e., the complete words.

The applicable subheading for items 480130, 480150 and 480650 will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed matter: printed on paper in whole or in part by a lithographic process. The rate of duty will be Free.

Item # 481290, “Puzzle Mail Any Occasion,” is a retail blister pack containing 6 paperboard cards, 7 paper envelopes, 4 markers and 3 small sheets of printed paper stickers. The 4” x 5½” cards are perforated so that they can be separated into 16 irregularly shaped pieces, each having interlocking male and female connections. Four of the cards are printed on one side with black-and-white designs and/or messages (e.g., “Thank You!” or “Thinking of You!”), while the other two are blank. The user is instructed to color a card and/or “design your own personal puzzle message,” then break the card apart and mail the pieces to a recipient in one of the envelopes provided. (In addition, the stickers can be used to decorate the cards and envelopes.) The recipient will subsequently reassemble the card in the manner of working a jigsaw puzzle. For tariff purposes, this kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the perforated cards, which are considered puzzles.

Accordingly, the applicable subheading for the complete # 481290 “Puzzle Mail All Occasion” kit will be 9503.60.2000, HTS, which provides for puzzles and parts and accessories thereof: other than crossword puzzle books. The rate of duty will be Free.

Item # 489160 is a package of three self-inking “animal character stampers.” These are rubber stamps featuring three different phrases/designs. The handle of each stamper is in the form of a three-dimensional molded-plastic animal figurine.

The applicable subheading for the # 489160 “animal character stampers” will be 9611.00.0000, HTS, which provides for date, sealing or numbering stamps and the like designed for operating in the hand. The rate of duty will be 2.7%.

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

Previous Ruling Next Ruling

See also: