The tariff classification of Recipe Cards from China

N285674 May 8, 2017 CLA-2-49:OT:RR:NC:4:234 CATEGORY: Classification TARIFF NO.: 4911.99.6000 Mr. Michael Skleney Pegasus Customs Brokers 1100 Jorie Blvd. Oak Brook, IL 60523 RE: The tariff classification of Recipe Cards from China Dear Mr. Skleney: In your letter, dated April 25, 2017, you requested a classification ruling on behalf of Publications International. The ruling was requested on a series of recipe cards in a reusable storage tin, commercially sold as the “Coca-Cola Recipes 100 Anniversary Recipe Card Tin.” Photographs were provided for review. The tinplate box with hinged lid is decorated with a Coca-Cola bottle design and sized to hold its contents: 78 4” x 5” pre-printed recipe cards, 5 4” x 6” paper section dividers printed with meal categories at the top, and 22 blank lined cards for the consumer’s own recipes. Each card is lithographically printed on coated 10 pt. C2S art board, slightly rounded at the corners. On one side of each pre-printed recipe card is a photo of the completed dish. The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character. In accordance with the Explanatory Notes (ENs) for GRI 3(b), the essential character of an item may be determined by the nature of the material or component, its bulk, quantity, weight, or value, or by the role of a constituent material in relation to the use of the goods. The contents of the recipe card tin consist of at least two different articles classifiable in different headings: the recipe cards and divider cards of heading 4911 and the blank cards of heading 4823. They are put together to meet a particular need or carry out a specific activity and are packaged for retail sale. We find that the storage tin contributes to the set, rather than thwarting it. The tin is suitable for the storage, protection and transportation of the recipe cards under normal use. It is durable, reusable, designed for prolonged use, and is of a kind normally sold at retail on its own merits. These factors were considered in Headquarters ruling H250132, dated 6/12/15, which addresses a reusable container in the context of set classification by applying the reasoning included in Estee Lauder v. United States, Slip Op –12-1. The Coca-Cola Recipes 100 Anniversary Recipe Card Tin meets the definition of a set. The essential character is imparted by the printed recipe cards. The applicable subheading for the recipe card set will be 4911.99.6000, HTSUS, which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other: Printed on paper in whole or in part by a lithographic process. 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 the World Wide Web at https://hts.usitc.gov/current. 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 Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division