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NY N018945

November 16, 2007



TARIFF NO.: 4911.91.2040

Mr. Marlin J. Baker Jr.
Phoenix International Freight Services, Ltd. 25991 Northline Commerce Drive, Suite 514 Taylor, MI 48180-7938

RE: The tariff classification of a “Valentine Card Making Kit” from China

Dear Mr. Baker:

In your letter dated October 18, 2007, you requested a tariff classification ruling on behalf of your client, Colorbok Inc.

A sample identified as a “Valentine Card Making Kit”, Item # 31433, was submitted for our examination and will be returned to you as requested. The kit includes a pair of each of the following items for card making activities: blank note cards, envelopes, accent sheets, and three dimensional stick-ons. All items are packaged together in a cellophane retail wrapper.

The kit constitutes "goods put up in sets for retail sale", and will be classifiable in the single tariff provision which describes that component which gives the set its essential character. In this case that component is the "blank note card".

The applicable subheading for the “Valentine Card Making Kit” will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other (than certain enumerated) Lithographs on paper or paperboard: Not over 0.51 mm in thickness: Other than posters. 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 Patricia Wilson at 646-733-3037.


Robert B. Swierupski

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