The tariff classification of Novelty Greeting Cards from China

N029485 June 25, 2008 CLA-2-49:OT:RR:NC:N2:234 CATEGORY: Classification TARIFF NO.: 4909.00.4020 Ms. Sandy Wieckowski Expeditors Tradewin, LLC 11101 Metro Airport Center Drive Bldg. M2, Suite 110 Romulus, MI 48174 RE: The tariff classification of Novelty Greeting Cards from China Dear Ms. Wieckowski: In your letter dated May 9, 2008, on behalf of Hallmark Cards, Inc., you requested a tariff classification ruling. The samples which you submitted are being retained by this office. Four samples are designated as SKU#599SNH1304, SKU#599SAH5010, SKU#599SNH1260 and SKU#799SNH3100. They are four novelty greeting cards made of paperboard incorporating either an electronic integrated circuit sound chip or a mechanical crank-activated motion feature. The first greeting card (SKU#599SNH1304) is a tri-fold card. The cover has a depiction of the character “Moe” from the Simpsons Cartoon and reads, “Another year older, and it sure don’t show.” The inside of the first fold of the card reads “Would I Lie to you?” with a picture of “Moe” hooked up to a lie detector machine with “Lou” (policeman) standing next to him. The second fold of the card reveals the words, “Nah, I’d just get busted. Happy Birthday!” There is a picture of “Eddie” (policeman) operating the lie detector machine. The sound chip plays sound bites of “Moe” lying on the lie detector test and the buzzer going off. The sound bites end with “Moe” finally telling the truth. This card was not submitted with an envelope. A second greeting card (SKU#599SAH5010) is printed on the face with a depiction of “Itchy” (mouse) and “Scratchy” (cat) characters from the Simpsons Cartoon. The face of the card incorporates a mechanical crank when manually wound that provides a mechanical motion of “Itchy” sawing “Scratchy” into three pieces. This card doesn’t produce any sound. The inside of the card reads, “Any way you slice it, you deserve a Happy Birthday!” The card is enclosed in a plastic sleeve and sold in a paperboard envelope. A third greeting card (SKU#599SNH1260) is printed on the face with a depiction of “Moe’s Bar” from the Simpsons Cartoon and reads, “Celebrate your birthday somewhere classy.” The inside of the card reads, “If that doesn’t work out, you can always celebrate with us.” There is a depiction of the characters “Barney” “Homer”, “Duff”, and “Moe” at the bar. Next to each character is a push button that activates a sound chip producing sound bites from each of the four characters conveying their own personal greeting. This card was not submitted with an envelope. A fourth greeting card (SKU#799SNH3100) is printed on the face with the words “Your B-day Rocks!” and the characters “Hoops”, “Yoyo” and “Piddles”. There is a mechanical crank when manually wound that activates a sound chip producing “Hoops” “Yoyo” and “Piddles” singing, “Birthday, Birthday, Birthday, it’s your Birthday.” The inside of the card reads, “And you rule! Yeah! Happy Birthday!” This card is packaged in a plastic sleeve and comes with a paperboard envelope for sale at retail. The applicable subheading for the novelty gift cards 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, message 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. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division