CLA-2-49:RR:NC:2:234
Ms. Janet Freese
The Paper Magic group
401 Adams Avenue
Scranton, PA 18510
RE: The tariff classification of Valentine exchange cards and body jewelry from China
Dear Ms. Freese:
In your letter dated March 23, 2007 you requested a tariff classification ruling.
The ruling was requested on “Sparkle Gems, Body Jewel Valentines,” item # 4162910. A sample of the item was submitted for our review. The sample consists of a retail boxed package of five 22” x 4-1/4” sheets of printed paperboard, perforated into seven assorted Valentine greeting cards for classroom exchange. Each card is embossed for folding into a 2-1/8” x 3-1/8” card. Each card is printed with a picture and a caption on the outside, such as “Valentine, you’re a real gem,” and with “Happy Valentines Day / From: / To:” on the inside. One side of each card is cut with two slits designed to hold a body jewel. The package includes a sheet of thirty-five self-adhesive plastic gem heart-shaped body jewels. Instructions on the back of each jewel direct the user to peel the sticker off and press the jewel onto the desired cleaned body area. The package also includes a sheet of self-adhesive paper stickers, lithographically printed with hearts, which may be used to decorate or to seal the cards.
Although packaged together, the Valentine exchange cards and the body jewels are not classifiable together because they do not carry out a specific activity together. The card conveys a printed greeting; whereas, the body jewel is worn. Therefore, each article in the package will be classified separately.
The applicable subheading for the Valentine exchange cards will be 4909.00.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for printed greeting cards. The rate of duty will be free.
The applicable subheading for the printed paper heart stickers will be 4911.91.2040, HTSUS, which provides for printed pictures, designs and photographs, lithographs on paper or paperboard, not over 0.51 mm in thickness. The rate of duty will be free.
The applicable subheading for the body jewels will be 7117.90.5500, HTSUS, which provides for other (than certain enumerated) imitation jewelry, valued not over 20 cents per dozen pieces or parts, other than toy jewelry. The rate of duty will be 7.2 percent ad valorem.
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 Paul Garretto at 646-733-3035.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division