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NY L86195

August 5, 2005

CLA-2-49:RR:NC:SP:234 L86195


TARIFF NO.: 4911.99.6000; 4910.00.2000; 4820.10.4000

Ms. Janet Freese
The Paper Magic Group, Inc.
P.O. Box 977
Scranton, PA 18501

RE: The tariff classification of printed “diplomas,” “chore charts” and lesson-plan books, from China.

Dear Ms. Freese:

In your letter dated June 30, 2005, you requested a tariff classification ruling. Three samples were submitted for our examination.

Item # 837160 is a shrink-wrapped package containing 36 identical “Suzy’s Zoo Diplomas.” Each “diploma” is a 6½” x 9¾” sheet of heavyweight paper, lithographically printed on one side with the heading, “Diploma,” followed by the words, “This is to certify that _____ has successfully completed _____ at _____.” Spaces captioned for the entry of a signature and a date follow at the bottom of the sheet. The wording on the diploma is printed against a background scene dominated by a group of smiling cartoon animals.

The applicable subheading for the # 837160 “diplomas” will be 4911.99.6000, Harmonized Tariff Schedule of the United States (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.

Item # 481740 is a package of 25 identical “chore charts” put up in the form of a bound pad. Each chart is an 8½” x 11” sheet of paper lithographically printed with a series of four blank calendar grids captioned, respectively, with the phrases “Taking care of myself,” “Taking care of my room,” “Helping around the house,” and “Other things I need to do.” Blank spaces beneath each caption allow the user to list specific tasks. Accompanying the charts are two sheets of small, die-cut paper “success stickers” printed with smiley faces and words such as “terrific” and “great.” The stickers are meant to be placed on the calendars, when and where appropriate, to track a child’s progress and celebrate his or her success in undertaking the designated chores.

The applicable subheading for the above-described # 481740 “My Chores” chore charts with stickers will be 4910.00.2000, HTS, which provides for calendars of any kind, printed on paper or paperboard in whole or in part by a lithographic process: not over 0.51 mm in thickness. The rate of duty will be Free.

Item # 866210 is a “Lesson Plan and Record Book” consisting of numerous 8½” x 11” paper pages spiral-bound between paperboard covers. The product is a teacher’s specialized “blank book” whose pages are lined and captioned to facilitate written entries of various kinds. Distinct sections of the book are designed, respectively, for seating charts, lesson plans in weekly engagement calendar format, and student records.

The applicable subheading for the # 866210 “Lesson Plan and Record Book” will be 4820.10.4000, HTS, which provides, in pertinent part, for articles similar to notebooks and diaries, of paper or paperboard. 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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