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NY K87500

July 19, 2004
CLA-2-49:RR:NC:SP:234 K87500


TARIFF NO.: 4911.91.2040; 4911.99.6000; 4905.99.0000

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

RE: The tariff classification of printed paper stickers and a geography activity kit from China.

Dear Ms. Pankan:

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

The “Critter Sticker Book” (# 458800) is a bound pad containing over 600 die-cut paper stickers, printed by a lithographic process, mounted on sheets of release paper. The pad measures 3½” x 8¼”. The stickers are printed with cartoon-style pictures of teddy bears, animals, insects, etc., with no text.

The applicable subheading for the # 458800 sticker book will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for lithographs on paper or paperboard: not over 0.51 mm in thickness: other than posters. The rate of duty will be Free.

The 480-count “Success Sticker Book” (# 458040) and the 2992-count “Motivational Mini Sticker Book” (# 458030) are larger (9½” x 11½”) pads of paper stickers that have been lithographically printed with assorted pictures and designs, many of which incorporate words, phrases, letters of the alphabet, etc. The 120-count “Super Smiles Stickers” (# 454150) are similar, consisting of “smiley faces” captioned with words, but are put up in the form of a shrink-wrapped package containing small loose sheets.

The applicable subheading for the number 458040, 458030 and 454150 stickers will be 4911.99.6000, 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.

The “World Geography Sticker Activity Kit” (# 481560) is a retail package containing an 11” x 17” printed map and an assortment of small, self-adhesive paper labels. The map is printed on heavyweight paper having slick coated surfaces. It features a colorful, uncaptioned world map on one side, and a black-and-white world map, captioned with numbers, on the other. There is also an “answer key” that identifies the places corresponding to the numbers shown on the map. The accompanying labels are printed with the names of countries, major cities, mountains, etc., and can be placed on (and removed from) the map as desired. The packaging indicates that the kit is intended to help children (ages 5 and up) learn world geography and improve their reading skills. 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 map.

Accordingly, the applicable subheading for the complete # 481560 “World Geography Sticker Activity Kit” will be 4905.99.0000, HTS, which provides for maps and hydrographic or similar charts of all kinds, printed: other than globes or books. 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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