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NY L87026

September 12, 2005

CLA-2-49:RR:NC:SP:234 L87026


TARIFF NO.: 4911.99.6000

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

RE: The tariff classification of printed matter (bulletin board signs, etc.) and related items for classroom use, from China.

Dear Ms. Freese:

In your letter dated August 16, 2005, you requested a tariff classification ruling. Four samples were submitted for our examination. Each is packaged in a large plastic bag with stapled header card.

Item # 847638, “Reading Goal Set,” consists of a number of die-cut paperboard signs meant to be placed on a classroom bulletin board. They are printed with phrases such as “We love to read,” “Our goal is ___,” “Have you read a book today?” etc. Accompanying pictorial cutouts and stickers can be used to decorate the signs.

Item # 847626, “Math Signal Words Bulletin Board Set,” consists of a number of die-cut paperboard shapes printed with words, phrases and symbols, many of which reflect a traffic-sign theme.

Item # 847634, “Word Bank Bulletin Board Set,” consists of the following items: a large, die-cut printed picture of a piggy bank, several die-cut paperboard signs printed with phrases such as “words of the week,” “today’s helper,” etc., a number of coated, lined white paperboard rectangles designed for written entries, a number of pressure-sensitive paper stickers printed with images of U.S. coins, and a nylon “pocket chart” designed to store and display some of the aforementioned paper goods. An accompanying instruction pamphlet explains how all of these components are to be used together in a classroom activity intended to expand students’ vocabularies. For tariff classification purposes, this product will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the printed matter.

The applicable subheading for item numbers 847638, 847626 and 847634 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.

Item # 837600, “Charts Multi Pack / Poster Pack,” consists of a printed multiplication table poster, a printed counting table poster, and two essentially blank grid posters. Your inquiry does not provide sufficient information for us to rule on this product. If you choose to resubmit this item, please explain the relationship, if any, among the components. Are they meant to be used in conjunction with one another for a single, specific activity? If so, explain in detail. Also, provide technical data pertaining to the grid sheets: pulp composition breakdown (percentages by weight mechanical, kraft, etc.), weight in grams per square meter, identity of any coatings, brightness, and ash content.

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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