The tariff classification of a handprint kit from China.

NY K80028 October 21, 2003 CLA-2-49:RR:NC:SP:234 K80028 CATEGORY: Classification TARIFF NO.: 4911.91.2040 Mr. Eric S. Limbert Dolly Inc. 320 North Fourth Street Tipp City, OH 45371 RE: The tariff classification of a handprint kit from China. Dear Mr. Limbert: In your letter dated October 8, 2003, you requested a tariff classification ruling. A mock-up sample identified as a “handprint kit” (item # 9459) was submitted for our examination and is being returned to you as requested. It consists of a framed “certificate” (print) and a small tube of non-toxic paint put up together for retail sale in a gift/display box. The “certificate” is actually a 9” x 12” sheet of paper printed with a “Winnie the Pooh” scene and having a small (approximately 2” x 2¾”), oval-shaped opening cut out of the center. The print, which occupies a plastic picture frame incorporating a clear plastic window and a removable fiberboard back, is not permanently mounted or backed, and can be removed and returned without damage. You have stated that the production version of the print will be made using a 4-color roller offset process on 0.20 mm card stock. For the purposes of this ruling, it is assumed that this printing process is a form of lithography. The kit is designed for purchase by parents, who will use the ink to make a handprint of their child on a blank area within the printed scene on the paper. In addition, a small photo of the child can be inserted behind the oval cutout. The framed “Pooh” scene incorporating the child’s handprint and photo can then be hung on a wall for display. For tariff purposes, the kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the framed print, which is the main component. Framed prints generally are classifiable as printed matter in chapter 49 of the Harmonized Tariff Schedule of the United States (HTS). Thus, in accordance with General Rule of Interpretation (“GRI”) 3(b), HTS, the complete kit will be classified as such. The applicable subheading for the #9459 handprint kit will be 4911.91.2040, HTS, which provides for other (than certain enumerated) printed matter…pictures, designs and photographs… lithographs on paper or paperboard: not over 0.51 mm in thickness. The rate of duty will be 1.3 cents per kilogram. 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