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 > 2005 NY Rulings > NY L82326 - NY L82377 > NY L82334

Previous Ruling Next Ruling
NY L82334

February 16, 2005

CLA-2-49:RR:NC:SP:234 L82334


TARIFF NO.: 4911.99.6000

Ms. Jodi Locher
The Paper Magic Group, Inc.
100 N. Sixth Suite, Suite 899C
Minneapolis, MN 55403

RE: The tariff classification of a set of printed-paper products for classroom use, from China.

Dear Ms. Locher:

In your letter dated January 31, 2005, you requested a tariff classification ruling.

A sample identified as a “Teacher Birthday Reward Kit” (Item # 849925) was submitted for our examination. The kit’s purpose is to provide a teacher with a desktop supply of paper goods to distribute throughout the school year in acknowledgement of students’ birthdays. It includes the following items packed together in a 3¼” x 9” x 6”(H) design-printed, coated paperboard box with a flip-open lid:

75 birthday “recognition awards,” which are 5½” x 8½” paper cards that have been lithographically printed with appropriate wording on assorted background designs.

72 printed paper birthday-theme bookmarks.

90 postcards whose faces are printed with assorted designs incorporating wording such as “Happy Birthday from your Teacher.”

An assortment of pressure-sensitive, lithographically-printed paper stickers. Each small, die-cut sticker bears a picture or design, which in some instances incorporates wording (e.g., “Today is my birthday!”).

The box also contains large, tabbed/captioned index cards that serve as dividers to separate the above-described items. One of these cards is specially lined and captioned to permit a listing of student names and birth dates.

For tariff classification purposes, the kit will be regarded as “goods put up in sets for retail sale.” Since we find that no single component clearly imparts the essential character of the set, we will classify the set on the basis of General Rule of Interpretation (“GRI”) 3(c), Harmonized Tariff Schedule of the United States (HTS). The latter directs us to the heading/subheading that occurs last in numerical order among those that equally merit consideration. In this case, the subheading applicable to the recognition awards, and to the stickers with text, occurs last.

Accordingly, the applicable subheading for the complete “Teacher Birthday Reward Kit” (# 849925) 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.

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: