CLA-2-49:RR:NC:SP:234 I88301
Ms. Cheryl Santos
CVS / Pharmacy
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of novelty coupons from China.
Dear Ms. Santos:
In your letter dated November 7, 2002, you requested a tariff classification ruling.
A sample identified as a “Love Coupon Book” (item #197631) was submitted and is being returned to you as requested. It consists of 20 paper coupons, each of which is printed with text constituting a kind of romantic gift certificate or IOU, e.g., “This part of my heart is good for a night out on the town,” “This part of my heart is good for a candlelight dinner for two,” etc. There are also small blank spaces accompanied by captions reading “notes” and “offer expires.” The coupons, which measure about 4” x 6”, have been put up in the form of a stapled booklet but are perforated to allow easy removal. The printing on the product appears to have been done, at least in part, by a lithographic process.
The applicable subheading for the “Love Coupon Book” will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) printed matter, printed in whole or in part by a lithographic process. The rate of duty will be 0.1%.
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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity Specialist Division