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NY L85333

June 20, 2005

CLA-2-49:RR:NC:SP:234 L85333


TARIFF NO.: 4901.10.0040; 4817.10.0000; 7117.19.9000

Ms. Karen E. Keeling
Evans and Wood & Co., Inc.
612 E. Dallas Rd., Ste. 200
Grapevine, TX 76051

RE: The tariff classification of direct-mail premium packets from China.

Dear Ms. Keeling:

In your letter dated May 26, 2005, you requested a tariff classification ruling on behalf of Values by Design, dba Mardel, of Oklahoma City, OK.

Five samples identified as “non-profit direct mail premium packets” were submitted for our examination and are being returned to you as requested. You indicate that each of these items consists of a “mailer” (either a small paperboard box or a paper envelope) containing printed solicitation literature, a return envelope and a premium (small “gift of appreciation”). The samples represent packets that will be sent out by non-profit organizations or their fund-raising agencies to solicit donations and disseminate information.

The Olympic Winter Games packet consists of a small paperboard box (mailer) containing a printed U.S. Olympic Committee solicitation letter, a separate printed sheet that offers a fleece hat in return for a $25.00 donation, a paper reply envelope (not postage paid), and a base-metal U.S. Olympic lapel pin. For tariff classification purposes, this packet will not be considered “goods put up in sets for retail sale,” since its individual components do not relate to a single need or activity. The components will therefore be classified separately.

The applicable subheading for the solicitation letter and the hat-offer sheet will be 4901.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides, in pertinent part, for printed brochures, leaflets and similar printed matter in single sheets, whether or not folded, other than reproduction proofs. The rate of duty will be Free. (We note that you suggested subheading, 4911.10.0080, HTS, which provides for other printed matter: other trade advertising material. However, we find that provision to be inappropriate for the type of printed material in question.)

The applicable subheading for the reply envelope will be 4817.10.0000, HTS, which provides for envelopes of paper or paperboard. The rate of duty will be Free.

The applicable subheading for the lapel pin will be 7117.19.9000, HTS, which provides for other (than certain enumerated) imitation jewelry of base metal, whether or not plated with precious metal. The rate of duty will be 11%.

We will require additional information in order to provide a classification ruling on the remaining samples, as indicated below.

With respect to the gift wrap paper in the “St. Jude/Season’s Greetings” packet, please provide a pulp content breakdown (e.g., percentage mechanical, kraft, etc.), weight in grams per square meter, identity of any coatings, and any other pertinent technical data. Also, please identify the material(s) of which the ribbon and the bows in this packet are made.

The “MADD” packet appears to be incomplete, containing a pen and a reply envelope, but no printed literature. The Vietnam Veterans Memorial Fund packet contains literature and a pencil, but no reply envelope. The “Lakota” packet also appears to be incomplete, containing a “dreamcatcher” on an informational card, but no solicitation literature and no reply envelope. If you wish to pursue a ruling on these goods, please submit complete samples in the condition in which they will be imported.

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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