CLA-2-49:OT:RR:NC:2:234
Ms. Brenda Blood
Garven LLC
1450 Northland Drive
Mendota Heights, MN 55120
RE: The tariff classification of “Make Your Own Card Kit” from China
Dear Ms. Blood:
In your letter dated August 17, 2009, you requested a tariff classification ruling.
A “Make Your Own Card Kit” sample was submitted for our review. The sample will be returned as requested. The kit will be composed of 8 lithographically printed designs, blank greeting cards (2 each of 4 designs), 3 sheets of design paper (1each of 3 designs), 2 sheets of lithographically printed stickers, 6 die cut shapes, 6 die cut shapes that have glitter accent, 4 bows of satin polyester ribbon (0.125” x 6”), 4 larger bows (0.25” x 6”), 6 round jewels (7mm each), and 8 white envelopes. The eight blank greeting cards measure approximately 3.75” x 4.75” when folded and weigh approximately 190 g/m2. The lithographically printed sheets of paper measure approximately 3.88” x 4.75” and weigh approximately 80 g/m2. The above items are put up together for retail sale.
Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes and, provided such headings or notes do not otherwise require, according to [the remaining GRI's]." In other words, classification is governed first by the terms of the headings of the tariff and any relative section or chapter notes.
Inasmuch as “Make Your Own Card Kit” is a composite good [blank greeting cards, design paper, stickers, bows, die cut shapes and jewels] its classification is governed by GRI 3(b), HTSUS, which reads as follows:
3. When, by application of rule 2(b) or for any other reason, goods are prima facie, classifiable under two or more headings, classification shall be effected as follows:
(b) Mixtures, composite goods consisting of different materials or made up of different components . . . which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. It is this office’s opinion that it is the blank greeting cards that imparts the essential character of “Make Your Own Card Kit”.
Composite goods are classifiable as if they consisted of the component which gives them their essential character. In general, essential character has been construed to mean the attribute which strongly marks or serves to distinguish what an article is, that which is indispensable to the structure, core, or condition of the article. In addition, EN VIII to GRI 3(b), at page 4, provides further factors which help determine the essential character of goods. It reads, as follows:
(VIII) The factor which determines essential character will vary as between different kinds of goods. It may, for example be determined by the nature of the materials or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods.
The applicable subheading for the “Make Your Own Card Kit” will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Printed not over 20 years at the time of importation: Other: Lithographs on paper or paperboard: Not over 0.51 mm in thickness: 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