Ms. Jodi Locher
The Paper Magic Group, Inc.
100 N. Sixth Street, Suite 899C
Minneapolis, MN 55403
RE: The tariff classification of various printed paper products for classroom use, from China.
Dear Ms. Locher:
In your letter dated January 21, 2005, you requested a tariff classification ruling. Samples of five products were submitted for our examination.
Product # 445030, “Welcome to Class Teacher Cards,” is a shrink-wrapped package of 36 identical paper postcards measuring 4¼” x 6”. One side of each card is completely occupied by a printed design that prominently incorporates the words “Welcome to Class!” The other side is essentially blank, with spaces designated for a message, address and placement of a postage stamp. You state that these cards will be used by teachers to send notes to parents and students.
The applicable subheading for the #445030 “Welcome to Class Teacher Cards” will be 4909.00.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for printed or illustrated postcards. The rate of duty will be Free.
Product # 463110 is a package of 36 identical “Super Star Recognition Awards,” each of which is a 5½” x 8½” sheet of stiff paper that has been lithographically printed on one side. The printing consists of the prominent wording, “Super Star,” with an adjacent design and three spaces captioned, respectively, with “Presented to ___,” “For ___,” and “Date ___.” You state that teachers will use these items “in an educational setting as an incentive to reward students for a job done well.”
Product # 463040 is a package of 36 identical “Happy Birthday Recognition Awards,” which are essentially the same as the # 463110 items described above, except that their printed heading reads “Happy Birthday” instead of “Super Star.”
The applicable subheading for the #463110 “Super Star Recognition Awards” and for the #463040 “Happy Birthday Recognition Awards” will be 4911.99.6000, HTS, which provides for other (than certain enumerated) printed matter: printed on paper in whole or in part by a lithographic process. The rate of duty will be Free.
Product # 461080 is a package of 36 identical “Super Star Name Plates,” each of which is a 6½” x 9½” sheet of stiff paper that has been scored so that it can be folded to form a tent-style nameplate suitable for a student’s desktop. Each face of the nameplate features a ruled blank area (for entry of a name) surrounded by a decorative printed border (a repetitive design composed of stars, apples and cartoon figures).
Product # 461060 is a package of 36 identical “Smiles Name Plates,” which are essentially the same as the #461080 items described above, except that their printed decorative borders consist of a repetitive smiley-face design.
The applicable subheading for the #461080 “Super Star Name Plates” and for the #461060 “Smiles Name Plates” will be 4811.90.9000, HTS, which provides for paper and paperboard, … surface-decorated or printed, … : other (than certain specified kinds). The rate of duty will be Free.
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