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NY F87895




June 26, 2000

CLA-2-90:RR:NC:MM:114 F87895

CATEGORY: CLASSIFICATION

TARIFF NO.: 9013.80.90; 4911.91.2040

Mr. John R. McCart
President
XM Corporation
P.O. Box 15500
Rochester, NY 14615

RE: The tariff classification of 3DIQ Viewers and Cards

Dear Mr. McCart:

In your letter dated May 24, 2000, you requested a tariff classification ruling on 3DIQ Viewers and Cards. Samples of the 3DIQ Viewers and Cards were submitted with the ruling request.

The submitted 3DIQ Viewer, packaged in the blister packaging with a set of cards and the 3D Fun Fact Book, is identified as item number 3633. Two additional sets of cards were submitted with the ruling request.

The 3DIQ Viewer measures approximately 6 inches across and 3 1/2 inches high. The viewer is manufactured in China. The 3DIQ Card can be viewed like any 2-dimensional trading card as a stand-alone, undistorted, full-color image. When the card is placed in the slot at the top of the viewer, the image is seen in 3D. You stated in your letter dated January 24, 2000, that XM Corporation is currently printing, collating, and assembling the 3DIQ Card Sets in the United States and shipping them to China for inclusion with a fact book and tuckbox which are printed in China. The viewer, a set of cards and the fact book are packaged together in the blister packaging for retail sale. For the purposes of the Harmonized Tariff Schedule of the United States, the merchandise constitutes a set. The 3DIQ Viewer imparts the essential character to the set.

You also requested the classification on 3DIQ Cards printed in Asia and imported separately.

The applicable subheading for the 3DIQ Viewer, packaged in the blister packaging with cards and the 3D Fun Fact Book, will be 9013.80.90, Harmonized Tariff Schedule of the United States (HTS), which provides for other optical appliances and instruments, not specified or included elsewhere in this chapter; other devices, appliances and instruments; other. The rate of duty will be 4.5 percent ad valorem.

The applicable subheading for 3DIQ Cards printed in Asia, if imported separately and assumed to be printed by a lithographic process, will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for other printed material, including printed pictures and photographs; other; pictures, designs and photographs; printed not over 20 years at time of importation; other; lithographs on paper or paperboard; not over 0.51 mm in thickness; other. The rate of duty will be 5.3 cents per kilogram.

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 Barbara Kiefer at 212-637-7058.

Sincerely,

Robert B. Swierupski
Director,

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