The tariff classification of printed paper educational and play products from China

NY J84306 May 5, 2003 CLA-2-49:RR:NC:2:234 J84306 CATEGORY: Classification TARIFF NO.: 4911.91.2040, 4911.99.6000 Ms. Michelle Pankan Marketing Coordinator The Paper Magic Group, Inc. 100 North Sixth Street, Suite 899C Minneapolis, Minnesota 55403 RE: The tariff classification of printed paper educational and play products from China Dear Ms. Pankan: In your letter dated April 25, 2003, you requested a tariff classification ruling for the referenced articles. Samples were submitted, which will be retained for our records. Item 458770 is a bound pad of self-adhesive printed paper stickers, each sticker representing a “critter”, e.g., whale, bee, octopus, turtle, etc. The printing is by a lithographic process, and each picture is printed in an appropriate color. The product is said to be used by children as an incentive in an education setting and during play. The applicable subheading for this item (458770, “Critter Sticker Book) will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other printed matter: Pictures, designs and photographs: Other (than certain specified kinds): Lithographs on paper or paperboard: Not over 0.51 mm in thickness: Other (than posters). The rate of duty will be 1.3 cents per kilo. Item 458780, “Success Stickers”, is similar in all material respects to Item 458770, except that most of the stickers are printed with a combination of a picture and text, such as “Cool”, “Yippee”, “Excellent”, etc. Item 481030, “Addition & Subtraction Flash Cards”, is a boxed set of 72 cards of paper or paperboard, the cards measuring 3 ½” x 2 ¼”, each card printed on both faces with an arithmetic problem, and an answer to the problem printed on the reverse, e.g.; 6+9 (the problem) and 2+1=3 (the problem and the answer to the problem printed on the reverse). Item 481050, “ABCs & Counting Flash Cards”, is similar in all material respects to Item 481030, except that the subject matter is slightly different. A typical card of this set will show a picture of a mouse on one side, and the alphabetic letters M and m on the reverse. The applicable subheading for items 458780, 481030 and 481050 will be 4911.99.6000, HTS, which provides for: Other printed matter: Other (than certain specified kinds): Printed on paper in whole or in part by a lithographic process. The rate of duty will be Free. 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