The tariff classification of printed paper stickers and an album packed together in a PVC purse, from China.

NY J82444 March 10, 2003 CLA-2-49:RR:NC:SP:234 J82444 CATEGORY: Classification TARIFF NO.: 4911.91.4040; 4820.50.0000; 4202.22.1500 Ms. Cari Grego Dollar Tree Stores, Inc. 500 Volvo Parkway Chesapeake, VA 23320 RE: The tariff classification of printed paper stickers and an album packed together in a PVC purse, from China. Dear Ms. Grego: In your letter dated February 13, 2003, you requested a tariff classification ruling. A sample identified as SKU 811627 was submitted for our examination. It consists of a child’s purse (about 6” x 10½” x ½”) containing six small sheets of printed, pressure-sensitive paper stickers and a “sticker album.” The purse, which has the shape of an isosceles trapezoid, is made of PVC plastic sheeting. It features a top carry handle (of plastic tubing) and a flap closure incorporating a hook-and-loop type fastener. The die-cut stickers are printed (apparently by a letterpress process) with depictions of flowers, hearts, stars, garments, and with assorted designs. The “sticker album” consists of six 5½” x 8½” blank sheets of release paper, staple bound between stiff paper covers. Citing New York Ruling C86337 (April 9, 1998), you have suggested that the above-described items should be classified together in a single subheading, 4911.91.4040, HTS, which provides for certain printed pictures and designs. Ruling NY C86337 concerned a similar combination of articles, i.e., 6 rolls of printed stickers and a paper album packed together in a plastic bifold carrying case. However, we note that the carrying case in that instance had a “tray-like interior subdivided into six compartments,” each of which held one roll of stickers. The carrying case was therefore regarded as being “specially shaped or fitted” for its contents and therefore classifiable with them as per General Rule of Interpretation 5(a), HTS. The contents were in turn regarded as “composite goods” or “goods put up in sets for retail sale,” and General Rule of Interpretation 3(c) was then employed to determine a single classification for the complete product.  In contrast, the purse of the current product is more of a generic type of container that is not specially shaped or fitted to hold its contents. In this regard, New York Ruling D87503 (Feb. 16, 1999) appears to be a more appropriate precedent than NY C86337. NY D87503 dealt, in pertinent part, with a kit consisting of printed stickers and a paper album packed together in a rectangular purse made of plastic sheeting. The purse had a top carry handle and a lock. It was held to be “not of a kind normally sold with such goods” (stickers and album) and “not specially shaped nor fitted for the contents.” Consequently, all items in the kit were classified separately. That precedent will be followed here. The applicable subheading for the printed paper stickers will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed pictures, designs and photographs. The rate of duty will be 0.3%. The applicable subheading for the album will be 4820.50.0000, HTS, which provides for albums for samples or for collections, of paper or paperboard. The rate of duty will be 0.4%. The applicable subheading for the purse will be 4202.22.1500, HTS, which provides for handbags with outer surface of sheeting of plastic. The rate of duty will be 16.4%. 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