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NY M87454

November 29, 2006

CLA-2-49:RR:NC:2:234 M87454


TARIFF NO.: 4911.91.2040

Ms. Janet Freese
The Paper Magic Group, Inc.
401 Adams Avenue
Scranton, PA 18510

RE: The tariff classification of pictures to be decorated with tape from China

Dear Ms. Freese:

In your letter dated October 26, 2006 you requested a tariff classification ruling.

A sample of the product to be classified, identified as “Tape It Up”, Item # 480191, was submitted. The sample consists of a blister-packed activity kit containing sixteen pictures of various images and scenes, four rolls of removable adhesive tape in assorted colors and one sheet of pressure-sensitive paper stickers. The pictures are lithographically printed on both sides of eight 4-3/4” x 7-3/4” paperboards approximately 0.29 mm thick. They contain light gray markings showing where the tape should go. The pictures are designed to be decorated with the tape and stickers. They may also be colored with crayons or markers supplied by the consumer.

The pictures, tape and stickers are put up together in a retail package and are intended to be used together for one activity. They meet the requirements for classification as “goods put up in sets for retail sale” and are classifiable together under the article which imparts the essential character. The essential character of this set is imparted by the printed pictures to be decorated.

The applicable subheading for the “Tape It Up”, Item # 480191, will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other printed matter: pictures, designs and photographs: lithographs on paper or paperboard, not over 0.51 mm in thickness, other. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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