CLA-2-CO:R:C:F 952655 K
TARIFF No.: 4909.00.4040
Ms. Cleta J. Magyar
Impact International, Inc.
1515 N. Federal Highway, Suite 208
Boca Raton, Florida 33432
RE: Tariff Classification of Puzzle Cards With A Message Send In
An Envelope
Dear Ms. Magyar:
The following is in response to your request of August 13,
1992, for the classification of merchandise called "Love um's 2
Puzzle Cards" with envelopes. A sample was submitted.
FACTS:
The merchandise consists of two rectangular cards six by four
inches, and approximately one sixteenth of an inch in thickness,
that contain printed colored pictures on one side and the other
side is blank. The cards are perforated so that they can be
separated into seven or eight irregular shaped pieces. The
purchaser is instructed to "Break Apart The Puzzle Pieces For
Sending" and "Your Friend Solves The Puzzle To Get The Message".
The puzzle may be quickly reassembled with no difficulty.
Messages, such as, "You're My Psychedelic Sweetie" are printed on
the cards. Also printed on the cards are the words "TO:" and
"From:" for the convenience of the sender of the messages.
Envelopes are provided to send the pieces by mail.
ISSUE:
The issue is whether the Puzzle Cards are classifiable as
puzzles, postcards, or as printed cards bearing personal messages.
LAW AND ANALYSIS:
Subheading 9503.60.2000, Harmonized Tariff Schedule of the
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United States (HTSUS), provides for puzzles other than crossword
puzzle books. Headquarters Ruling Letter 088333, dated March 19,
1991, concerned a four and three quarters by seven inch rectangular
jigsaw puzzle assembled and displayed inside a sealed envelope made
of transparent, flexible plastic. The puzzle was made of 70
irregularly shaped, interlocking pieces with a picture on one side.
A sheet of paper prepared like the blank side of a picture
postcard, with spaces for a stamp, message and addressee, was glued
to the back of the plastic holder. While the merchandise could be
sent by mail in an envelope, it was not possible to send it by
itself as a postcard. The ruling held that the merchandise was a
puzzle rather then a postcard.
Heading 4909.00, HTSUS, provides for printed or illustrated
postcards; printed cards bearing personal greetings, messages or
announcements, whether or not illustrated, with or without
envelopes or trimmings. The instant merchandise is similar to the
prior ruling in that it is not possible nor is it intended to send
the printed matter by itself in the mail as a postcard. We are
satisfied that the merchandise is not classifiable as a postcard
under subheading 4909.00.2000, HTSUS. However, subheading
4909.00.40, HTSUS, also provides for printed cards bearing
personnel greetings, messages or announcements other than
postcards.
The merchandise in the prior ruling is distinguishable from
the merchandise in the instant case. Each of the seventy pieces
in the prior sample (except for the corner pieces), contained a
combination of three or four male and female interlocking
connections to make and secure a puzzle. The prior sample depicted
a pictorial representation consisting of approximately fourteen
mounted horsemen with colorful uniforms marching in the background
of a building or palace similar to the scene of the changing of the
guard. The various colors and configurations would require time
and patience to put the seventy pieces together. On the other
hand, the instant sample is easily and quickly put together to
arrive at the source of the message in the center piece of the
card. The cards do not have interlocking male and female
connections to hold the card together like a puzzle. The card
provides the means for identifying the sender and the recipient of
the message.
The Explanatory Notes to the Harmonized Commodity Description
and Coding System, a guideline for use in determining
classification under HTSUS, states that heading 4909 covers
"Christmas, New Year, birthday or similar cards..." and "the term
`similar cards' is to be taken to include cards used to announce
births or christenings, or for conveying congratulations or
thanks." Further, "the printed cards may incorporate ...
novelty features...". We conclude that the merchandise in the
instant case consists of printed novelty cards bearing personal
messages.
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HOLDING:
Novelty printed cards consisting of several pieces that are
quickly assembled in the form of a puzzle, that bear personal
messages, that identify the sender and the intended recipient, and
are designed to be sent by mail in enclosed envelopes, are
classifiable in subheading 4909.00.4040, HTSUS, as other printed
cards bearing personal messages, whether or not illustrated, with
or without envelopes, dutiable at 4.9 percent ad valorem.
Sincerely,
John Durant, Director
Commercial Rulings Division