The tariff classification of a musical greeting card from China

N050129 February 20, 2009 CLA-2-49:OT:RR:E:NC:2:234 CATEGORY: Classification TARIFF NO.: 4909.00.4020; 1704.90.3550 Ms. Lea M. Ford John S. Connor Inc. 799 Cromwell Park Drive Glen Burnie, MD 21061 RE: The tariff classification of a musical greeting card from China Dear Ms. Ford: In your letter dated January 27, 2009, you requested a tariff classification ruling on behalf of A & A Global Industries, Incorporated. The subject merchandise is a “Christmas Candy Songcard”. It is a musical greeting card, made of paper, that when opened plays Christmas music via a microchip. In your letter, you describe the card as having a see-thru sleeve that is visible through the right hand side of the card and filled with candy. You also state in your letter that the candy is a pressed dextrose and similar to the type of candy found in candy necklaces. The “Christmas Candy Songcard” does not qualify as "goods put up for retail sale" as the components of the set are not put up together to meet a particular need or carry out a specific activity. Each item in the set will be classified separately. The applicable subheading for the musical greeting card will be 4909.00.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for printed greeting cards. The rate of duty will be free. The applicable subheading for the pressed dextrose candy will be 1704.90.3550, (HTSUS), which provides for sugar confectionery (including white chocolate), not containing cocoa: other: confections or sweetmeats ready for consumption: other: other: put up for retail sale: other. The rate of duty will be 5.6 percent ad valorem. 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 merchandise is subject to The Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html. 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