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NY K89406




September 22, 2004

CLA-2-49:RR:NC:SP:234 K89406

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.99.6000

Ms. Brenda Blood
Garven Incorporated
1450 Northland Drive
Mendota Heights, MN 55120

RE: The tariff classification of gift kits consisting of printed recipe cards and decorative textile accessories, from China.

Dear Ms. Blood:

In your letter dated August 31, 2004, you requested a tariff classification ruling.

A sample identified as a “Cookies in a Jar” gift kit was submitted for our examination and is being returned to you as requested. It is a retail packet containing a number of items intended to help the purchaser prepare decoratively packaged cookie mixes that can then be given to chosen recipients as gifts.

Specifically, the kit includes six die-cut, printed paper recipe cards, six 7”-square sheets of red fabric with pinked edges, six fabric ribbons, and one printed paper instruction card. The latter advises the kit’s purchaser to fill a mason jar (not included) with specified amounts of the dry ingredients (not included) that are required for a particular cookie recipe. A sheet of the red fabric can then be decoratively placed over the sealed jar, and a die-cut recipe card can be tied on with a ribbon. The decorated, filled jar will then be ready to give as a gift. The recipient of the gift will then refer to the attached die-cut recipe card, which explains how to use the jar’s contents, along with other required ingredients, to bake cookies.

For tariff purposes, the above-described kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the printed recipe cards and instruction card, which provide the central basis or concept of the product.

Accordingly, the applicable subheading for the complete “Cookies in a Jar” gift kit 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,

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