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NY N012477

July 5, 2007



TARIFF NO.: 4909.00.4020

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

RE: The tariff classification of a Valentine card kit from China

Dear Ms. Freese:

In your letter dated June 4, 2007, you requested a tariff classification ruling.

A sample was submitted for the “Giddy-Up Make Your Own Valentine Card Kit”, Item # 2982770. The kit includes the following items:

1. Sixteen 3½ x 5 inch folded paper cards, blank on the inside and printed with a border design on the face.

2. Sixteen 3½ x 5 inch white glue-seal paper envelopes.

3. Four sheets of self-adhesive die-cut paper stickers printed with various corresponding pictures and with various phrases, such as

Four sheets of self-adhesive plastic stickers of variously posed horses.

The items are packaged together in a cellophane wrapped paperboard box. They are designed to be used together to make finished Valentine cards. Stickers are selected by the user to finish the face and the inside of the cards. There are enough stickers with phrases or greetings for each card. The cards, envelopes and stickers are classifiable together as “goods put up in sets for retail sale”. The essential character is imparted by the greeting cards.

The applicable subheading for the Valentine card kit will be 4909.00.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings: greeting cards. 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/.

There is no quota restriction on this item.

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 Paul Garretto at 646-733-3035.


Robert B. Swierupski

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