The tariff classification of "velvet art" sets (flocked pictures with pens) from China.

NY I83703 June 28, 2002 CLA-2-48:RR:NC:SP:234 I83703 CATEGORY: Classification TARIFF NO.: 4823.90.6600 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of “velvet art” sets (flocked pictures with pens) from China. Dear Ms. Aldinger: In your letter dated June 7, 2002, you requested a tariff classification ruling. A sample identified as a “velvet art assortment” (item #998245) was submitted for our examination. It is a paperboard retail display box containing four “velvet art designs” (pictures) and six plastic, felt-tipped pens of assorted colors. Each velvet picture is an 8”x10” sheet of white paperboard bearing a design or scene whose outlines have been formed by black flock affixed to selected portions of the surface. The white, unflocked areas are to be colored by the consumer using the pens provided. You state that “the composition of this item is 80% velvet paper card and 20% plastic.” It is assumed that this breakdown is by value. For tariff classification purposes, the product will be considered “goods put up in sets for retail sale” whose essential character is imparted by the flocked paperboard items. Accordingly, the applicable subheading for the complete “velvet art assortment” (#998245) will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be 1.1%. 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division