The tariff classification of a "certificate of achievement" kit, from China

NY E84069 July 2, 1999 CLA-2-49:RR:NC:2:234: E84069 CATEGORY: Classification TARIFF NO.: 4911.99.6000 Mr. Donald A. Keller O’Neill & Whitaker, Inc. 1809 Baltimore Avenue Kansas City, Missouri 64108 RE: The tariff classification of a “certificate of achievement” kit, from China Dear Mr. Keller: In your letter dated June 23, 1999, on behalf of your client, Hallmark Cards, you requested a tariff classification ruling. A sample was submitted, which is being returned to you, as requested. The sample is a retail-packaged kit or set, designated Stock 1HKG171G, “Certificate of Achievement Kit”. It consists of a rectangle of heavy paperboard, 12” by 10”, the rear of which is grey in color, and the front of which is bleached a bright white. On the front face, the basic paperboard is framed with a strip of blue-colored plastic coated paperboard, about an inch and a quarter wide. The white surface of the framed paperboard is printed, by what appears to be a lithographic process, with words dedicating the article to being a Certificate of Achievement for the World’s Greatest Grandpa. There are also two decorative pictures of flying insects, which lend a certain anti-solemnity air to the product. Also part of the kit is a small plastic jar or bottle of “finger paint”, to be used by the certifying grand-child to impress a hand-print on a blank portion of the white paperboard. This article will be considered for tariff purposes to be “goods put up in sets for retail sale”, and will be classified in a single provision, derived from the subheading which describes the certificate. The applicable subheading for the Certificate of Achievement set described will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated printed matter), printed on paper in whole or in part by a lithographic process. The rate of duty will be 0.2 percent ad valorem. 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 212-637-7060. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division