The tariff classification of printed Valentines cards with bookmarks from China

N100604 May 5, 2010 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4909.00.4020 Ms. Janet Freese Paper Magic Group 401 Adams Avenue Scranton, PA 18510 RE: The tariff classification of printed Valentines cards with bookmarks from China Dear Ms. Freese: In your letter dated March 31, 2010 you requested a tariff classification ruling. You submitted a sample of the Valentine greeting cards with bookmarks for our examination. The ruling was requested on Item 4594750, Harry Potter and the Half Blood Prince “16 Valentines with 16 Lenticular Bookmarks”. There are four perforated sheets made of paper or paperboard each containing four printed greeting cards featuring characters of the Harry Potter and the Half-Blood Prince film. Each Valentine card folds in half like a book and measures approximately 4¼” (w) x 2½” (h), unfolded. When folded in half, the face of the cards is printed with “To” and “From” spaces and on the back of the card it is printed with the words Harry Potter. The inside of the Valentine cards have a picture of one of the characters from the film and a Valentine greeting printed on the left side of the card such as “Have a Charmed Valentine’s Day”, “Hope your Valentine’s Day is Full of Surprises”, “Have a Magical Valentine’s Day” or “Hope your Valentine’s Day is Full of Excitement”, etc. The right side of the card has a slotted opening to insert the lenticular bookmarks that are included with the Valentines and the words “A Bookmark for You!” printed underneath the slot. The lenticular bookmarks measure approximately 1½” (w) x 2¼” (h). The items are packaged together for retail sale in a cardboard box. For tariff classification purposes, the Valentine greeting cards and lenticular bookmarks will be considered "goods put up in sets for retail sale". The Valentine greeting cards impart the set’s essential character. The applicable subheading for the Valentine greeting cards with bookmarks will be 4909.00.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings: Other: Greeting Cards". The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Patricia Wilson at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division