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NY N005574




January 30, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.91.4040

Ms. Shirley C. Schmidt
Pier 1 Imports (U.S.), Inc.
100 Pier 1 Place, Suite 1600
Fort Worth, TX 76161

RE: The tariff classification of blank greeting cards from England

Dear Ms. Schmidt:

In your letter dated January 18, 2007 you requested a tariff classification ruling.

A sample of a blank greeting card with an envelope was submitted, which will be returned to you as you requested. The sample is similar to the product that will be imported; the only difference is the design of the picture. The product to be imported is identified as the “Flower Necklace” Greeting Card, SKU # 2192614. A photograph of the face of SKU # 2192614 was submitted.

The sample submitted consists of a 5” x 7” folded paperboard card packed with a 5-1/4” x 7-1/4” envelope in a polyethylene bag. The card is white and blank on the inside. The exterior face is printed in various colors with a picture of an elephant and assorted flowers. The outline of the elephant is enhanced with foil dots. The face of SKU # 2192614 is printed with a flower shaped necklace, enhanced by dots and surrounded by flowers. The exterior back is colored and printed with product information and a few flowers. The printing appears to be by a process other than lithography. The envelope has a pearl finish and matches the shiny color of the foil dots on the card.

The greeting card and the envelope are packed together for retail sale and are intended to be used together. They are classifiable together as “goods put up in sets for retail sale” under the component that imparts the essential character of the set. The greeting card is the primary component of this set.

The applicable subheading for the greeting card and envelope described above will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: Other printed matter: Pictures, designs and photographs: Other (than certain specified kinds). The rate of duty will be free.

We have reviewed the NY rulings noted in your letter (L87788, K81020, L87923, M82264) and find that they are not conflicting. The cards in rulings K81020, L87923 and M82264 were faced only with solid colorations (and decorated with lace) or were faced only with repetitive designs (to be finished in a card-decorating activity later). These cards were not considered to be “printed matter.”

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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