The tariff classification of a printed header card from Hong Kong, China or Taiwan

NY H82795 June 27, 2001 CLA-2-49:RR:NC:2:234 H82795 CATEGORY: Classification TARIFF NO.: 4911.99.6000 Ms. Laura Denny Customs Compliance Manager CBT International, Inc. 110 West Ocean Boulevard, Suite 728 Long Beach, California 90802 RE: The tariff classification of a printed header card from Hong Kong, China or Taiwan Dear Ms. Denny: In your letter dated May 31, 2001 (received in this office June 22, 2001), on behalf of your client, Imperial Toy Corporation, Los Angeles, California, you requested a tariff classification ruling. A sample was submitted, which will be returned, as requested. The sample is a paperboard header card, measuring 37 cm x 25 cm, which will be used in the packaging and marketing of a toy product, “Zip-A-Dip” Bubble Machine. The toy will apparently be mounted on the card with the use of clear plastic “bubble” packaging. The card is extensively printed on both faces with pictures and text, describing the toy and containing information on its use. The card is printed, “Bubbles Made in U.S.A., Bubble Gun Made in China, Packaging Made and Printed in Hong Kong”. All printing on the card appears to be by a lithographic process. The applicable subheading for the header card described will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain specified kinds of) Printed Matter: Printed on paper in whole or in part by a lithographic process. The rate of duty will be 0.1 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