CLA-2 CO:R:C:G 084135 jlj 838512
Mr. Robert M. Shreve
Mares-Shreve & Associates, Inc.
615 Second Avenue
Seattle, Washington 98104
RE: Tariff classification of a greeting card and a bib
Dear Mr. Shreve:
You requested a tariff classification for a greeting card
and a bib imported from Hong Kong for your client, Gibson
Greetings Inc. You submitted a sample along with your request.
FACTS:
The greeting card is made of paper. It is a New Baby
congratulation card. The front of the card has an oval hole in
it, through which the small attached baby bib is visible. The
baby bib is made of a cotton terry material, with a plastic
back and a woven cotton border.
ISSUE:
How are the greeting card and the baby bib classified
under the Harmonized Tariff Schedule of the United States
Annotated (HTSUSA)?
LAW AND ANALYSIS:
The greeting card is classified under the provision for
printed or illustrated postcards, printed cards bearing
personal greetings, messages or announcements, whether or not
illustrated, with or without envelopes or trimmings: other:
greeting cards, in subheading 4909.00.4020, HTSUSA, dutiable at
the rate of 4.9 percent ad valorem.
- 2
The baby bib is classified under the provision for babies'
garments and clothing accessories, knitted or crocheted: of
cotton: other: other: other: other, in subheading 6111.20.6040,
HTSUSA, dutiable at the rate of 8.6 percent ad valorem. We
note that, under subheading 9902.57.20, duty has been suspended
on babies' bibs for shipments imported on or before December
31, 1990. Textile category 239 applies to goods classified in
this subheading.
Classification of merchandise under the HTSUSA is in
accordance with the General Rules of Interpretation (GRI's),
taken in order. GRI 1 provides that classification shall be
determined according to the terms of the headings and any
relevant Section or Chapter Notes and, provided such headings
or Notes do not otherwise require, according to the subsequent
CRI's. There is no single heading which describes the card and
bib combination.
GRI 3(b) provides for the classification of mixtures,
composite goods, and goods put up in sets for retail sale. The
card-bib combination is not a mixture or a composite good for
tariff purposes, nor does it constitute "goods put up in sets
for retail sale" as that term is defined by the Explanatory
Notes to the Harmonized Commodity Description and Coding
System. The Explanatory Notes, which constitute the official
interpretation of the tariff at the international level,
require that goods put up in sets for retail sale be put up
together to meet a particular need or carry out a specific
activity. In the absence of a particular need or specific
activity common to both the card and the bib,they do not
constitute a set classifiable in accordance with GRI 3(b).
Consequently, the card and bib must be classified separately.
HOLDING:
The greeting card and the baby bib are separately
classified. The greeting card is classified in subheading
4909.00.4020, HTSUSA. The baby's bib is classified in
subheadings 6111.20.6040 and 9902.57.20, HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division
jones library 084135
6cc: A.D., N.Y. Seaport (NIS-234)
1cc: DD, Seattle Washington
JLJohnson:ph:7-12-89