The tariff classification of Valentine cards with magnets and paper stickers from China

N100606 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 Valentine cards with magnets and paper stickers 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 magnets and paper stickers for our examination. The ruling was requested on Item 4226440, “16 Valentines with 16 Magnets”. The sixteen Valentine cards with sixteen magnets include matching envelopes and one sheet with forty-eight self-adhesive, red heart paper stickers. There are eight perforated, paperboard sheets that have two greeting cards and two envelopes attached to each sheet and feature the Iron Man® 2 character in various scenes. The Valentine cards are printed with greetings such as “Wishing you a HIGH FLYING Valentine’s Day!” or “Have a BLAST this Valentine’s Day!” The cards measure 4¼” (w) x 3” (h) and the envelopes measure approximately 4¼” (w) x 4¼” (h). The face of the cards depicts an Iron Man® 2 scene. The back of the cards have the words Happy Valentine’s Day and Iron Man® 2 printed alongside a blank box with the word “From” which designates the giver. The envelopes feature the Iron Man® 2 character printed on both sides and the front of the envelope is also designed with a box that has the word “To” which designates the receiver. The circular shaped magnets measure approximately 7/8” (d) and depict the Iron Man® 2 character on the face of each magnet. The Valentine cards and magnets are to be placed inside the envelopes which will be sealed and decorated with the adhesive red heart stickers. The items are packaged together for retail sale in a paperboard box. For tariff classification purposes, the package of Valentine cards and envelopes with magnets and stickers 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 magnets and stickers 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, message 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