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NY L89470




December 30, 2005

CLA-2-49:RR:NC:SP:234 L89470

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.99.6000; 4911.91.2040; 4911.91.4040; 9503.70.0000

Ms. Janet Freese
The Paper Magic Group, Inc.
401 Adams Avenue
Scranton, PA 18510

RE: The tariff classification of printed paper stickers and teaching aids from China.

Dear Ms. Freese:

In your letter dated December 13, 2005, you requested a tariff classification ruling. Five samples were submitted for our examination.

Item # 609210, “Success Sticker Bonus Box,” consists of numerous 4½” by 5¾” loose sheets of release paper that bear a total of over 1800 die-cut, pressure-sensitive paper stickers. The stickers are printed with phrases such as “You are a winner,” “Way to go,” etc., against various background designs. The printing appears to have been produced by a lithographic process. The goods are packed in a printed paperboard retail carton.

The applicable subheading for item # 609210 will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) printed matter, printed on paper in whole or in part by a lithographic process. The rate of duty will be Free.

Item # 609240, “Variety Sticker Bonus Box,” consists of over 1700 die-cut, lithographically printed paper stickers put up in the manner described above. In this instance, however, the stickers are printed with pictures and designs, most without wording.

The applicable subheading for item # 609240 will be 4911.91.2040, HTS, which provides for printed pictures, designs and photographs : lithographs on paper or paperboard: not over 0.51 mm in thickness: other than posters. The rate of duty will be Free.

Item # 609250, “Mini Sticker Bonus Box,” consists of over 3900 die-cut, printed paper stickers put up in the manner described above. In this instance, the printing appears to have been produced by a letterpress process and consists of assorted designs, most without wording.

The applicable subheading for item # 609250 will be 4911.91.4040, HTS, which provides for other (than certain enumerated) printed pictures, designs and photographs. The rate of duty will be Free.

Item # 849924, “Teacher Reward Kit,” is designed to provide a teacher with a desktop supply of paper goods to distribute to students throughout the school year in acknowledgement of their accomplishments. It includes the following items packed together in a 3¼” x 9” x 6”(H) design-printed, coated-paperboard box with a flip-open lid:

A quantity of “recognition awards,” which are 5½” x 8½” paper cards that have been lithographically printed with appropriate wording on assorted background designs. A quantity of paper bookmarks.
Postcards whose faces are printed with designs incorporating wording such as “A note from your teacher” Assorted pressure-sensitive paper stickers, lithographically printed with pictures and designs, some incorporating wording such as “Good work,” “Great job,” etc. Large tabbed/captioned index cards that serve as dividers to separate the above items within the box. One is specially lined and captioned to permit a listing of student names and birthdates.

For tariff classification purposes, the “Teacher Reward Kit” will be regarded as “goods put up in sets for retail sale.” Since we find that no single component clearly imparts the essential character of the set, we will classify the set on the basis of General Rule of Interpretation (“GRI”) 3(c), HTS. GRI 3(c) directs us to the heading/subheading that occurs last in numerical order among those that equally merit consideration. In this case, the subheading applicable to the recognition awards, and to the stickers with text, occurs last.

Accordingly, the applicable subheading for the complete # 849924 “Teacher Reward Kit” will be 4911.99.6000, HTS, which provides for other (non-enumerated) printed matter: printed on paper in whole or in part by a lithographic process. The rate of duty will be Free.

Item # 867500, “Stringing Beads Learning Set,” consists of 54 large plastic beads, in various colors and shapes, packed together with four 24-inch laces upon which the beads may be strung. An accompanying instruction sheet explains how the set may be used as an educational toy that will enhance a child’s sorting skills, color identification, shape recognition, counting ability, etc. The components of the set are packed together in a clear, retail-labeled plastic jar.

The applicable subheading for the # 867500 “Stringing Beads Learning Set” will be 9503.70.0000, HTS, which provides for other (than certain enumerated) toys, put up in sets or outfits, and parts and accessories thereof. The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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