The tariff classification of the Christmas Book Keepsake from China

N253962 June 27, 2014 CLA-2-49:OT:RR:NC:N4:234 CATEGORY: Classification TARIFF NO.: 4909.00.4000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of the Christmas Book Keepsake from China Dear Ms. Aldinger: In your letter dated May 21, 2014, you requested a tariff classification ruling. You submitted two representable samples of the Christmas Book Keepsake designated as Item #9021736. The item will be imported in various styles: Christmas Manger Scene; Christmas Santa; Christmas Botanicals. The samples will be returned to you as per your request. The samples are as follows: Item #1, Christmas Santa, consists of a rigid magnetic box designed to resemble a book. The box is made of paperboard with two magnets for open and close functionality. The outside picture on the keepsake box is of Santa Claus, a Christmas tree and bag of wrapped gifts. The book shaped box contains sixteen paper greeting cards, which have pictures of Santa Claus on the outsides and seventeen paper envelopes. The right inside cover contains the words “Best wishes to you on this magical night, for a Christmas that’s merry and full of delight.” The cards and envelopes are held in place within the box with a PVC cover. Item #2, Christmas Botanicals, consists of a rigid magnetic box designed to resemble a book. The box is made of paperboard with two magnets for open and close functionality. The outside picture on the keepsake box is of a poinsettia. The book shaped box contains sixteen paper greeting cards, which have the words “Happy Holidays” and a poinsettia and leaves on the outsides and seventeen paper envelopes. The right inside cover contains the words “Enjoy the beautiful colors of the winter season.” The cards and envelopes are held in place within the box with a PVC cover. These items will be packaged in plastic and put up for retail sale. The item is a set whose essential character is not clearly imparted by either the Christmas cards or the book keepsake box. General Rule of Interpretation ("GRI") 3(c), Harmonized Tariff Schedule of the United States (HTSUS), provides that such products shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the classification for the greeting card comes last. The applicable subheading for the Christmas Book Keepsake will be 4909.00.4000, 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. 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 Albert Gamble at Albert.Gamble@cbp.dhs.gov. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division