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NY L88153

October 24, 2005

CLA-2-49:RR:NC:SP:234 L88153


TARIFF NO.: 4911.91.2040

Mr. Kevin Maher
C-Air Customhouse Brokers
181 South Franklin Avenue
Valley Stream, NY 11581

RE: The tariff classification of a child’s card-decorating activity kit from China.

Dear Mr. Maher:

In your letter dated October 6, 2005, you requested a tariff classification ruling on behalf of Hoop Retail Stores, LLC.

A sample identified as a “Valentine Kit” (Item # D1050X0012) was submitted for our examination and is being returned to you as requested. Designed to allow a child to make personalized greeting cards, the kit consists of 20 printed cards accompanied by a number of items to be used in decorating and presenting them. All of the goods are packed together in a 1¾” x 12” x 13” container made from plastic sheeting that has been die-cut, scored and folded to form a portfolio-shaped box with a plastic handle and a snap flap closure. The knockdown style box is formed by means of tabs and slots, and is not of substantial construction. It contains a removable, vacuum-formed plastic tray incorporating recesses that hold the cards and accessories. The items held within the tray are as follows:

20 heart-shaped paperboard cards, not folded, measuring approximately 3½ inches in diameter and 0.32 mm in thickness. The faces of the cards are lithographically printed with assorted uncaptioned pictures of cartoon characters. The backs are blank.

20 3½”-square paper envelopes.

2 small sheets of die-cut, pressure-sensitive paper stickers printed with assorted designs.

2 “stampers,” which are rubber stamps whose handles are in the form of cartoon-character figurines.

2 felt-tipped markers.

For tariff classification purposes, the kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the pictorial cards, which provide a focal point for the suggested activity.

The applicable subheading for the complete # D1050X0012 “Valentine Kit” will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) lithographs on paper or paperboard, not over 0.51 mm in thickness. 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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