N247774 N2 Ruling Active

The tariff classification of Valentine cards with Coloring tools, Item Number WIC 314077 from China

Issued January 21, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4909.00.4000

Headings: 4909

Product description

We apologize for the delay. You submitted a sample designated as “Star Wars 16 Valentines cards with 16 Coloring tools”, item number WIC 314077, for our examination. The item will be returned to you as requested. The set consists of 16 oval shaped two sided valentine cards and 16 coloring tools. The front sides of the cards are printed with pictures of a Star Wars licensed character and the back sides are printed with various valentine greetings above the words “To” and “From”. The coloring tools are sticks made from bamboo and measure approximately 4 ¾” in length. They are used to rub the artwork to reveal its colors. The valentine cards and coloring tools are packaged together in a paperboard box for retail sale. In your letter, you indicated that Walgreens will be selling this product with six different licensed character set (Disney Princess, Disney Minnie Mouse, Monsters University, Spiderman, Angry Birds and Star Wars) with all the same components. For tariff purposes, the “Star Wars 16 Valentines cards with 16 Coloring tools” is considered “goods put up in sets for retail sale” with the essential character imparted by the Valentine cards.

CBP rationale

The applicable subheading for the Valentine cards with Coloring tools will be 4909.00.4000, 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.

Full text

N247774 January 21, 2014 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4909.00.4000 Mr. Long Vu Walgreens Company 304 Wilmot Road MS#3163 Deerfield, IL 60015 RE: The tariff classification of Valentine cards with Coloring tools, Item Number WIC 314077 from China Dear Mr. Vu: In your letter dated November 8, 2013, you requested a tariff classification ruling. We apologize for the delay. You submitted a sample designated as “Star Wars 16 Valentines cards with 16 Coloring tools”, item number WIC 314077, for our examination. The item will be returned to you as requested. The set consists of 16 oval shaped two sided valentine cards and 16 coloring tools. The front sides of the cards are printed with pictures of a Star Wars licensed character and the back sides are printed with various valentine greetings above the words “To” and “From”. The coloring tools are sticks made from bamboo and measure approximately 4 ¾” in length. They are used to rub the artwork to reveal its colors. The valentine cards and coloring tools are packaged together in a paperboard box for retail sale. In your letter, you indicated that Walgreens will be selling this product with six different licensed character set (Disney Princess, Disney Minnie Mouse, Monsters University, Spiderman, Angry Birds and Star Wars) with all the same components. For tariff purposes, the “Star Wars 16 Valentines cards with 16 Coloring tools” is considered “goods put up in sets for retail sale” with the essential character imparted by the Valentine cards. The applicable subheading for the Valentine cards with Coloring tools will be 4909.00.4000, 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. 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 Albert Gamble at (646) 733-3037. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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