CLA-2-48:S:N1:234 870046
7117.19.5000; 9902.71.13; 4911.91.2040; 3923.29.0000;
3920.20.0000
Mr. William J. LeClair
Trans-Border Customs Services, Inc.
P.O. Box 800
Champlain, N.Y. 12919
RE: The tariff classification of children's party goods (gift
wrapping paper, cards, badges, stickers, plastic bags &
place mats) from England.
Dear Mr. LeClair:
In your letter dated December 19, 1991, on behalf of
Broadview Marketing Limited (Ste. Anne de Bellevue, Quebec,
Canada), you requested a tariff classification ruling.
Samples of the goods described below, all associated with
children's party activities, were submitted and will be retained
for reference.
Item "A" is a 50 x 70 cm sheet of gift wrapping paper
printed on one side with colorful pictures. Our laboratory finds
that it is coated with kaolin, weighs 89.2 grams per square
meter, and is composed of more than 95% chemical kraft pulp
fibers, uniformly bleached throughout the mass.
The applicable subheading for the gift wrapping paper will
be 4810.31.0060, Harmonized Tariff Schedule of the United States
(HTS), which provides for other (than certain enumerated)
uniformly bleached, kaolin-coated kraft paper weighing 150 gsm or
less, whether or not printed. The rate of duty will be free.
Item "B" is a cellophane package containing the following
articles: a "blank greeting card" printed with exterior pictures
but lacking any message, greeting or announcement; a paper
envelope; a small, circular metal badge (equipped with a pin)
whose surface is plastic-coated paper printed with a picture; and
a small, pressure-sensitive paper sticker which has been
lithographically printed with a picture.
The applicable subheading for the "blank greeting card" will
be 4817.20.4000, HTS, which provides for correspondence cards.
The rate of duty will be 3.2%.
The applicable subheading for the envelope will be
4817.10.0000, HTS, which provides for envelopes of paper. The
rate of duty will be 4%.
The applicable subheading for the badge will be
7117.19.5000, HTS, which provides for other (than certain
enumerated) imitation jewelry of base metal, whether or not
plated with precious metal. The rate of duty will be 11%. {If
the badge is valued not over 5 cents per piece, the applicable
subheading will be 9902.71.13, HTS, which provides for jewelry
provided for in subheading 7117.19.10, 7117.19.50 or 7117.90.40
(except parts) valued not over 5 cents per piece. The rate of
duty will be free.}
The applicable subheading for the printed paper sticker will
be 4911.91.2040, HTS, which provides for pictorial lithographs
printed on paper, other than posters, not over 0.51 mm in
thickness. The rate of duty will be 13.2 cents per kilogram.
Item "C" is a small plastic bag printed with colorful
pictures and the phrase, "This goodie bag belongs to ." The
lab indicates that it is made of propylene copolymer type
plastic.
The applicable subheading for the plastic "goodie bag" will
be 3923.29.0000, HTS, which provides for sacks and bags of
plastics (other than those of polymers of ethylene). The rate of
duty will be 3%.
Item "D" is a rectangular place mat made of flexible white
plastic sheeting (0.6 mm in thickness). It measures 22 1/2 x 31
cm, is colorfully decorated for children, and according to the
lab is also made of propylene copolymer type plastic.
The applicable subheading for the place mat will be
3920.20.0000, HTS, which provides for other (than certain
enumerated) sheets of plastics...of polymers of propylene. The
rate of duty will be 4.2%.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport