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NY N021579

January 25, 2008



TARIFF NO.: 4909.00.4020

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

RE: The tariff classification of “Handmade Holiday Card Sets” from China

Dear Ms. Freese:

In your letter dated January 3, 2008, you requested a tariff classification ruling.

A sample was submitted of the “Handmade Holiday Card Sets”, Item #1500976, which includes twenty-eight holiday greeting cards, four blank thank you cards, and thirty-two sheets of stationery all contained in a decorative, reusable storage box. The greeting cards have printed inside greetings such as “Have a wonderful holiday” and “Enjoy the season’s simple gift”. The set has coordinating design-printed, self-sealing envelopes and a ribbon bow-tie on the cards and stationery packs.

The storage box measures approximately 10½” long x 3” high x 7” wide. It has a ribbon which is used to prop the lid open attached from the side of the lid to the base. There is a winter scene decorating the outside and inside of the flip top lid. The lid lifts to release a flap that reveals a pull out drawer with a ribbon loop pull. There are two compartments in the box, one under the flip-top lid which holds the greeting cards and another in the pull out drawer which contains the stationery and thank you cards.

For tariff purposes the “Handmade Holiday Card Sets” are considered "goods put up in sets for retail sale," with the essential character imparted by the greeting cards. The applicable subheading for the Holiday Card Set will be 4909.00.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings: Other, 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/.

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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