CLA-2-49:OT:RR:NC:2:234
Ms. Sherri LaGood
Oak Patch Gifts, LLC
1050 Owen Loop South
Eugene, OR 97402
RE: The tariff classification of musical greeting cards from Hong Kong
Dear Ms. LaGood:
In your letter dated March 25, 2008, you requested a tariff classification ruling.
You submitted a sample of a Singing Birthday Card for our examination. The sample submitted shows the face of the card printed and personalized with the words “Happy Birthday (recipient’s name), Let’s Party!” together with an illustration. You state in your letter that the “Singing Birthday Card” is made of paper with an internal recorded component that operates on three lithium batteries when the card is opened and closed. The greeting card measures approximately 6” x 9”, when closed and it is constructed of a three-fold design, when fully opened, which measures approximately 18” x 9”. The right side of the card is folded in and glued over the middle section forming a 3/8” thickness enclosing the recorded component which is mounted onto the middle section of the tri-fold. When the card is opened it sings and plays the song “Happy Birthday to You” and features “To” and “From” lines, illustrations and the words “Happy Birthday” and “have fun!” The card is packaged in a see thru cellophane wrapper accompanied with a white paper envelope, suitable for mailing.
The applicable subheading for the musical greeting card 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.
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 Patricia Wilson at 646-733-3037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division