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NY N002903




December 4, 2006

CLA-2-49:RR:E:NC:2:234

CATEGORY: CLASSIFICATION

TARIFF NO.: 4909.00.4020

Mr. Chris L. Thayer
Hallmark Cards, Inc.
2501 McGee, Mail Drop #330
Kansas City, MO 64108

RE: The tariff classification of a greeting card with a pop-up card holder from China

Dear Mr. Thayer:

In your letter dated November 1, 2006 you requested a tariff classification ruling.

The ruling was requested on a Valentine’s Day Pop-Up Greeting Card, stock # 699V2197. Photographs of the product were submitted. The product consists of a printed paper greeting card in a printed paper pop-up card holder with a matching printed paper envelope. The greeting card is die-cut in the shape of a heart. The front of the greeting card is printed with the title “Roses are Red.” The inside is printed with the full text of the familiar poem and the tag line “Happy Valentine’s Day.” The greeting card is inserted into a slit in a folded pop-up card holder, die-cut and printed in the form of a pot of roses. The greeting card and card holder fold to fit inside the matching envelope.

The greeting card and card holder fit together and are used together, forming a composite good. We agree with your opinion that the essential character of this composite good is imparted by the greeting card because of the more important role the greeting card plays in the primary use of this product.

The applicable subheading for the Valentine’s Day Pop-Up Greeting Card, stock # 699V2197, will be 4909.00.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings: greeting cards. 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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