CBP Ruling I88921 — The tariff classification of a valentine card coloring kit from China.

Tariff classification

Headings: 4909

Product description

It consists of the following items put up together in a retail display box: Ten 3½” x 5” paperboard cards. One side of each card is conventionally printed with pink heart shapes, and with two lines captioned respectively with the words “To” and “From.” Selected portions of the opposite side are coated with black flock so as to form a picture or design accompanied by wording such as “Be My Valentine,” “Friends Forever,” etc. Ten paper envelopes that will accommodate the above cards. One small sheet of paper stickers printed with valentine-related designs and words. Five “mini markers” (3” felt-tipped pens) in assorted colors. The user is instructed to employ the mini markers to color the blank areas on the flocked sides of the cards. The completed cards can then be placed in the envelopes, which can be sealed using the paper stickers provided. For tariff classification purposes, the kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the cards with envelopes. Accordingly,

CBP rationale

the applicable subheading for the complete “Vivid Velvet Exchange Valentine Kit” will be 4909.00.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings.

Full text

NY I88921 December 3, 2002 CLA-2-49:RR:NC:SP:234 I88921 CATEGORY: Classification TARIFF NO.: 4909.00.4040 Mr. Gary Brownworth Corbett International, Inc. Cargo Service Building 80 JFK International Airport Jamaica, NY 11430 RE: The tariff classification of a valentine card coloring kit from China. Dear Mr. Brownworth: In your letter dated November 21, 2002, you requested a tariff classification ruling on behalf of P&M Products USA, Inc. (Downingtown, PA). A sample of a “Vivid Velvet Exchange Valentine Kit” was submitted for our examination. It consists of the following items put up together in a retail display box: Ten 3½” x 5” paperboard cards. One side of each card is conventionally printed with pink heart shapes, and with two lines captioned respectively with the words “To” and “From.” Selected portions of the opposite side are coated with black flock so as to form a picture or design accompanied by wording such as “Be My Valentine,” “Friends Forever,” etc. Ten paper envelopes that will accommodate the above cards. One small sheet of paper stickers printed with valentine-related designs and words. Five “mini markers” (3” felt-tipped pens) in assorted colors. The user is instructed to employ the mini markers to color the blank areas on the flocked sides of the cards. The completed cards can then be placed in the envelopes, which can be sealed using the paper stickers provided. For tariff classification purposes, the kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the cards with envelopes. Accordingly, the applicable subheading for the complete “Vivid Velvet Exchange Valentine Kit” will be 4909.00.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings. The rate of duty will be 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

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