Mr. Joseph A. Startare
Jade International, Inc.
P.O. Box 469
Folcroft, PA 19032-0469
RE: The tariff classification of a talking/musical greeting card from China.
Dear Mr. Startare:
In your letter dated October 14, 2004, you requested a tariff classification ruling on behalf of your client, Magic Media Communications LLC (Downingtown, PA). In response to our request for additional information, you later submitted a follow-up letter, dated December 28, 2004, prepared by your client.
A sample identified as a “MagicKard” was submitted for our examination. The item, which is said to consist of a plastic frame covered on all surfaces with paper, resembles a conventional folding greeting card, but is somewhat thicker (about 3/8”). The face is prominently printed with the words “Merry Christmas” together with an illustration. The inside of the card is printed with a holiday greeting message from a particular automobile dealership. Also, when the card is opened, holiday music and a brief spoken message are emitted from a small speaker mounted within the back panel. This audio greeting is said to be stored on a solid-state integrated circuit hidden within the card. Your client indicates that the end-user will have the option of recording, or re-recording, his own personalized audio message by pressing a hidden button and speaking into a built-in hidden microphone. The recording may be up to 20 seconds long. (Re-recording will automatically erase any previous recording.)
The applicable subheading for the printed “MagicKard,” as represented by the above-described sample, will be 4909.00.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for printed greeting cards. The rate of duty will be Free.
Please note that this ruling applies to the product only when it is imported bearing a printed greeting, message or announcement such as exhibited by the submitted sample, whether or not it has been prerecorded with audio content (music and/or voice message). Although your client mentions other versions of the product (e.g., unprinted cards), we are unable to rule on them without a sample and a component cost breakdown.
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 Carl Abramowitz at 646-733-3037.
Robert B. Swierupski