The tariff classification of gift-wrap embellishments, of paper and other materials, from China.

NY K82787 February 11, 2004 CLA-2-49:RR:NC:SP:234 K82787 CATEGORY: Classification TARIFF NO.: 4909.00.4040 Ms. Vicki Roye Kuehne & Nagel, Inc. 4985 Outland Center Dr., Suite 101 Memphis, TN 38118 RE: The tariff classification of gift-wrap embellishments, of paper and other materials, from China. Dear Ms. Roye: In your letter dated January 27, 2004, you requested a tariff classification ruling on behalf of Leisure Arts, Inc. (Little Rock, AR). Five samples identified as “Shaker Box Frames to Embellish Gift Wrap” were submitted for our examination. Each is a colored paper card (3½” or 4” square) resembling a picture frame. The framed area on the face of each card incorporates a clear acetate window, through which a sheet of white paper bearing printed wording may be viewed. The articles also exhibit ornamentation made of various materials, including beads, wire, plastic, paper, etc. The submitted samples are identified as follows: Item # Wording Displayed 66590 “It’s a Girl!” 66591 “It’s a Boy!” 66594 “School Days” 66595 “Happy Halloween” 66597 “Let it Snow!” The applicable subheading for all of the above printed embellishments will be 4909.00.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings: other (than certain enumerated kinds). 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