CLA-2-48:OT:RR:NC:2:234
Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301
RE: The tariff classification of a handicraft card kit from China
Dear Mr. Crago:
In your letter dated March 18, 2009 you requested a tariff classification ruling.
You submitted a sample designated as a “Valentine DIY Handicraft Card”, item number A078DA00530, for our examination. The item will be returned to you as requested. The set contains the following items:
(4) Blank note cards
(5) Rubber stamps
(1) Twin color ink stick
(5) Decorative patterns
(4) Envelopes
(54) Adhesive sponge dots
(4) Adhesive tape strips
(22) Decorative accessories
The “Valentine DIY Handicraft Card” encourages the user to personalize handmade Valentine’s Day cards. The four blank note cards are included with four white envelopes. The rubber stamps have words such as “Happy Valentine”, “Sweet Heart” and “I love you” that when used in conjunction with the red/pink color ink stick enables the individual to decorate and create unique designs and messages on the blank note cards. The cards can be embellished with the decorative accessories (ribbons, flowers, buttons and hearts) that are included with the kit. For tariff purposes, the “Valentine DIY Handicraft Card” is considered “goods put up in sets for retail sale” with the essential character imparted by the blank note cards.
The applicable subheading for the handicraft card kit will be 4817.20.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard…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 Patricia Wilson at (646) 733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division