CLA-2-49:OT:RR:NC:2:234
Mr. Aaron Cullen
Barthco International, division of OHL
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of blank enclosure cards from China
Dear Mr. Cullen:
In your letter dated May 4, 2012, you requested a tariff classification ruling.
The ruling was requested on a set of “Enclosure Cards with Envelopes”, Item number 891964. You submitted a “pre-production” sample for our examination which included four enclosure cards and two red envelopes contained in a plastic box with a paperboard insert. You state in your letter that the final version of the product will contain sixteen cards and sixteen red envelopes. This ruling will address the submitted sample of four enclosure cards and two red envelopes received in our office.
The instant sample consists of four enclosure cards and two red envelopes. The four enclosure cards are constructed of a coated paperboard. The cards are lithographically printed on the face and back with various holiday designs. The interior has been left blank to write a message. The cards measure approximately 2¼” (w) x 3¼” (h), when folded vertically in half to form a “booklet”. The two small red envelopes measure approximately 3¼” (w) x 2½” (h). You state in your letter that some designs may also contain the words, “Merry Christmas”. One of the four cards submitted for our examination is an example of that type of design.
General Rule of Interpretation ("GRI") 3 (b) of the Harmonized Tariff Schedule of the United States ("HTSUS") states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, 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.
The item constitutes “goods put up in sets for retail sale” and will be classifiable as the item which gives the set its essential character. The blank enclosure cards impart the essential character of the set.
The applicable subheading for the blank enclosure cards will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter, including printed pictures and photographs: Pictures, designs and photographs: Other (than certain specified kinds). 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 (646) 733-3037.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division