The tariff classification of printed recipe cards, from China

NY I88798 November 26, 2002 CLA-2-48:RR:NC:2:234 I88798 CATEGORY: Classification TARIFF NO.: 4811.90.9000 Ms. Cari Grego Customs Compliance Manager Dollar Tree Distribution, Inc. 500 Volvo Parkway Chesapeake, Virginia 23320 RE: The tariff classification of printed recipe cards, from China Dear Ms. Grego: In your letter dated Nov. 21, 2002, you requested a tariff classification ruling for a retail-packaged set of 50 Recipe Cards, from China. A sample set was submitted, which will be retained for reference. Your letter describes Product SKU 145662, Recipe Cards, available in two sizes, 4” x 6” and 3” x 5”, both consisting of 50 cards. The cards are made of paper with ruled lines on the front and back. Each card begins with the wording, “From the Kitchen of”. It will be made in China, and imported into various U.S. ports. (The sample is marked “Made in Indonesia”, and carries a style number 622092. The cards of the sample are 4” x 6”. ) The applicable subheading for the product described will be 4811.90.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Paper, paperboard…printed…in rectangular (including square) sheets of any size, other than goods of the kind described in heading 4803, 4809 or 4810: Other (than certain specified kinds). The rate of duty will be 1.1 percent ad valorem. (Your proposal of classification in 4911.99.8000, as “Other printed matter”, was given due consideration; but was not adopted. While the cards are printed, they do not constitute “printed matter” for tariff purposes.) 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 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division