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NY K86148




June 3, 2004
CLA-2-48:RR:NC:SP:234 K86148

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.8600

Ms. Tina Cort
Maersk Customs Services Inc.
1809 Baltimore Avenue
Kansas City, MO 64108

RE: The tariff classification of an “imprintable invitations” kit from China.

Dear Ms. Cort:

In your letter dated May 11, 2004, you requested a tariff classification ruling on behalf of Hallmark Cards, Inc.

A sample identified as a “Baby Girl Beads” impintable invitations kit (stock # IM5006) was submitted for our examination and is being returned to you as requested. It is a retail package containing a number of items designed to be used together by the purchaser to create custom-printed baby-shower invitations at home. The following items are included in the kit:

Ten 4¾” x 6½” blank (unprinted) translucent paper cards with two small holes punched near the center of the top edge. Using a personal computer and an inkjet or laser printer, the purchaser will enter an invitation message on these cards.

Ten sets of strung plastic beads. Each set, which consists of 4 beads that spell out the word “G-I-R-L”, is meant to be attached to one of the above-described cards (through the holes provided) as ornamentation.

Ten 5¼” x 6-7/8” decorative paper “back sheets” designed to be placed behind the translucent cards. Each “back sheet” is printed with a pink-colored repetitive design.

Ten paper mailing envelopes that will accommodate the beaded invitation cards with their backings. The envelopes are pink, and are printed with a repetitive motif similar to the design on the “back sheets.”

Three 4¾” x 6½” “practice sheets,” of paper, for trial print runs.

One printed instruction sheet.

One invitation card, pre-assembled with beads and backer, to exhibit proper use.

You have suggested that this kit is classifiable in subheading 4911.91.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for certain printed pictures, designs and photographs. However, we note that while the “back sheets” and envelopes are printed with designs, these designs are decorative / repetitive in nature. As indicated in the Harmonized General Explanatory Notes for Chapter 49 of the HTS, the “printed matter” provisions of that chapter do not encompass decorative or repetitive-design printing.

With reference to General Rule of Interpretation (“GRI”) 3(b), HTS, we find that the items of this kit constitute “goods put up in sets for retail sale” whose essential character is imparted by the blank invitation cards. In their imported condition, the cards answer to a Chapter 48 (HTS) provision for cut-to-size papers.

Accordingly, the applicable subheading for the complete #IM5006 imprintable invitations kit will be 4823.90.8600, HTS, which provides for other (non-enumerated) paper, cut to size or shape. 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.

Sincerely,

Robert B. Swierupski
Director,

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