The tariff classification of a paper award from China.

N127194 November 12, 2010 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4911.99.6000 Ms. Susan Knight Making Memories Wholesale, Inc. 1168 West 500 North Centerville, Utah 84014 RE: The tariff classification of a paper award from China. Dear Ms. Knight: In your letter dated October 8, 2010, received by this office on October 13, 2010, you requested a tariff classification ruling. The ruling was requested on a paper award. One completed award sample and several mock-up sample components were submitted for our examination. The completed award is made up of lithographically, design-printed paper with ribbon trimmings. The item is packaged for retail sale on a paperboard card wrapped in a cellophane wrapper. This ruling will only address the completed paper and ribbon award. The paper and ribbon award is constructed of four layered paper circles glued on top of each other and three pieces of ribbon trim glued at the back that extend below them. The paper and ribbon award measures approximately 4 ½ inches long. Two of the layered paper circles are lithographically printed and two are used for backing. The top paper circle is 2 inches in diameter and lithographically printed with the words “A Birthday Wish for You”. The two smaller papers underneath are used for backing and have one pleated, lithographically design-printed paper sandwiched between them. The pleated, design-printed paper measures approximately 3 inches in diameter. You state in your letter that the paper award is designed to be given with a gift as a card or framed as a keepsake. The classification of merchandise under the Harmonized Tariff Schedule of the United States ("HTSUS") is governed by the General Rules of Interpretation ("GRIs"), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRI will be applied, in the order of their appearance. You suggest classification in subheading 4909, HTSUS, as printed cards bearing personal greetings messages, or announcements, whether or not illustrated, with or without trimmings: greeting cards. The paper award in question does not satisfy the terms of heading 4909. We find that the paper award is not a greeting card of heading 4909, HTSUS. Heading 4911, HTSUS, provides for other printed matter including printed pictures and photographs. This heading includes pictures and photographs printed by lithography. The applicable subheading for the paper award will be 4911.99.6000, (HTSUS), which provides for other (non-enumerated) printed matter, printed on paper in whole or in part by a lithographic process. 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/. Your inquiry does not provide enough information for us to give a classification ruling on the mock-up components mentioned in your letter. Your request for a classification ruling should include an accurate breakdown by cost value and a breakdown of component materials by weight. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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