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 K87536 - NY K87586 > NY K87559

Previous Ruling Next Ruling
NY K87559




July 15, 2004
CLA-2-49:RR:NC:SP:234 K87559

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.99.6000

Ms. Michelle Pankan
The Paper Magic Group, Inc.
100 No. Sixth Street, Suite 899C
Minneapolis, MN 55403

RE: The tariff classification of educational, decorative printed matter for display in classrooms, from China.

Dear Ms. Pankan:

In your letter dated June 28, 2004, you requested a tariff classification ruling on products intended for educational and/or decorative purposes in school settings. Four samples, all said to be manufactured using a lithographic printing process, were submitted for our examination.

Item 471040 (“ABC’s Activity Learning Set”) is a package of eight 8½” x 24” sheets of white paperboard, each printed with a consecutive series of letters of the alphabet (shown in both upper and lower case) or (on the last card) the numerals 0 through 9. Each letter or numeral is captioned with an appropriately corresponding word and/or picture (e.g., “Ff / fish” or “9 / nine”). These items are of a kind typically mounted in a continuous horizontal series above a chalkboard in a classroom.

Item 471010 (“Number Activity Learning Set”) is a package of twenty-four 8” x 8½” paperboard flash cards, most of which are printed with a number and a corresponding illustration and word (e.g., “6” with a picture of six apples and the word “six”). A few of the cards are printed solely with Spanish words representing numbers (“uno,” “dos,” “tres,” etc.). The items are presented in the form of large, folded sheets, perforated so that the individual cards may be separated from one another.

Item 471490 (“People & Places Bulletin Board Set”) is a package of numerous die-cut paperboard shapes printed with illustrations representing various typical school scenes. Also included are numerous paperboard rectangles printed with English and Spanish words and phrases that could be associated with the scenes.

Item 471480 (“Kids Are Special Go Arounds®”) is a package containing a group of die-cut, printed paperboard shapes meant to serve as a decorative border ensemble around a classroom door, bulletin board or the like. Together, the items display the words “Kids Are Special,” accompanied by decorative designs and pictures.

The applicable subheading for all of the above articles 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.

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.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: