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NY N004933




January 19, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.99.6000

Mr. Yuri Starikov
Dollar Tree Stores, Inc.
500 Volvo Parkway
Chesapeake, Virginia 23320

RE: The tariff classification of product number 914969, “WIPE-OFF POSTER WITH MARKER” from China

Dear Mr. Starikov:

In your letter dated December 22, 2006, you requested a tariff classification ruling for the referenced article. Samples were provided, which will be retained.

Product 914969 is a retail-packaged set consisting of two (2) paper or paperboard printed “posters”, and a marker pen. The “posters” measure 43 cm x 28 cm. The marker pen is 9.5 cm in length. Each paper or paperboard sheet is printed in color on one face with a grid, suitable for maintaining temporary status records for a particular activity. The reverse is printed in black-on-white with pictures, lines and words, suitable for educational activities by young children.

The product will be considered for tariff purposes to be “goods put up in sets for retail sale”, and will derive its classification in a single provision, derived from that component, or those components, which gives (or give) the set its essential character.

Those components in this case are the large printed paperboard sheets. The applicable subheading for the Product 914969 will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Other (than certain specified kinds of) printed matter: Printed on paper in whole or in part by a lithographic process. 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 HTSUS 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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