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NY B84160




April 23, 1997

CLA-2-49:RR:NC:SP:234 B84160

CATEGORY: CLASSIFICATION

TARIFF NO.: 4901.99.0060

Mr. Martyn Ward
Flix Originals
131 Bartholomew Close
East Hill, London SW18 1JG
ENGLAND

RE: The tariff classification of cards with "flickbooks" from England.

Dear Mr. Ward:

In your letter dated April 2, 1997, you requested a tariff classification ruling.

Samples described as greeting cards incorporating "flickbooks" were submitted and will be retained for reference. Each consists of a folded paper card (about 6" x 8") with a small (3" x 4") paperbound book inserted into an angled slot on its face. The book contains a series of cartoon drawings printed on 56 pages which, when thumbed through quickly, provide an animation effect.

Although the interior of the card is largely blank, it does contain an additional picture which apparently is intended to represent a denouement for the "story" related by the attached book's animated pictures. You state that "the flickbook permits 2.5 seconds of smooth and well drawn animation and is an integral part of the story which runs from the card face through the action and then ends on page three." There are no greetings, messages or announcements printed in the book or the card.

The card with inserted book is packed, together with a paper envelope suitable for mailing, in a sealed cellophane wrapper.

The applicable subheading for the complete package containing card, "flickbook" and envelope will be 4901.99.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for printed art and pictorial books valued under $5 each. 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 212-466-5733.

Sincerely,

Gwenn Klein Kirschner

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