H303761

 HQ H303761 February 9, 2022 OT:RR:CTF:CPMMA H303761 AJK CATEGORY: Classification TARIFF NO: 4811.90.20; 4811.90.90 Mr. Kevin Maher C-Air Customhouse Brokers 181 So. Franklin Ave. Valley Stream, NY 11581 RE: Revocation of NY K83080, NY K83204, NY K86534, NY L83248, NY I83703, NY J80696, NY L81409, and NY N099452; Modification of HQ 950774, NY G82351, NY N038315, and NY N217077; Modification by Operation of Law; Classification of Flocked Paper Sets Dear Mr. Maher: This letter is in reference to your New York Ruling Letters (NY) K83080, dated February 26, 2004, NY K83204, dated February 26, 2004, NY K86534, dated June 10, 2004, and NY L83248, dated March 18, 2005, concerning the tariff classification of flocked paper sets. In the aforementioned rulings, U.S. Customs and Broder Protection (CBP) classified the merchandise in heading 4823, Harmonized Tariff Schedule of the United States (HTSUS), as other paper. We have reviewed the rulings and have determined that the classification of flocked paper sets in heading 4823, HTSUS, was incorrect. We have also reviewed Headquarters Ruling Letter (HQ) 950774, dated January 28, 1992, NY I83703, dated June 28, 2002, NY J80696, dated February 7, 2003, NY L81409, dated December 20, 2004, NY N099452, dated April 28, 2010, NY G82351, dated September 22, 2000, NY N038315, dated October 14, 2008, and NY N217077, dated June 5, 2012, concerning the tariff classification of flocked paper sets, and have determined that the aforementioned rulings were incorrect. For the reasons set forth below, we revoke eight ruling letters and modify four ruling letters. In addition to the modification of the classification of flocked paper set, HQ 950774 is modified by operation of law with respect to the classification of flocked paper only. The modification by operation of law is precipitated by the change to note 7(A) to chapter 48, which previously stated that heading 4811, HTSUS, included paper in the form of rectangular sheets that exceeded 36 cm (14.17 inches) by 15 cm (5.9 inches) only. In 2002, however, note 7(A) to chapter 48 was replaced with note 8(b), and the general size limitation on goods of heading 4811, HTSUS, was removed. Accordingly, the classification of flocked paper in the form of 11 inches (27.94 cm) by 14 inches (35.56 cm) rectangular sheet in HQ 950774 is modified by operation of law. Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. § 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), a notice of the proposed action was published in the Customs Bulletin, Volume 55, No. 33, on August 25, 2021. No comments were received in response to the notice. FACTS: In all twelve rulings, the flocked paper sets contain flocked paper and an assortment of items to decorate flocked paper. Although all of the flocked paper sets are substantially similar as they consist of flocked paper, each set varies by component and size of flocked paper. In addition, some sets are contained in paperboard retail display boxes while others are merely packaged together as sets. The subject merchandise is described in NY K83080 as follows: “Funtime Fuzzy Poster Value Set” … consists of the following items put up together for retail sale in a printed paperboard display box: • 5 “fuzzy posters,” which are sheets of white paper, partially coated with black flock so as to form pictures and designs. The white, unflocked areas are meant to be colored in by the user. The “posters” range in size from 6” [15.24 cm] x 9” [22.86 cm] to 16” [40.64 cm] x 20” [50.8 cm]. • A “fuzzy portfolio,” which is a paperboard pocket folder measuring 9½” x 11½” in the closed position. Its face has a flocked design suitable for coloring. • 8 washable markers in assorted colors. • A packet of sequins. • A small tube of white glue. • A wooden “design stick” to assist in the application of the sequins. ISSUE: Whether the flocked paper sets are classified in heading 4811, HTSUS, as covered or surface decorated rectangular sheets of paper; heading 4823, HTSUS, as other paper; heading 4911, HTSUS, as other printed matter; or heading 9608, HTSUS, as ball point pens. LAW AND ANALYSIS: Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. GRI 3(b) states, in pertinent part: Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. * * * * * * The HTSUS provisions at issue are as follows: 4811 Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810: 4811.90 Other paper, paperboard, cellulose wadding and webs of cellulose fibers: In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state: Other: 4811.90.20 Wholly or partly covered with flock, gelatin, metal or metal solutions 4811.90.90 Other *** 4823 Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: 4823.90 Other: Other: Other: Of coated paper or paperboard: 4823.90.67 Other Other: 4823.90.86 Other *** 4911 Other printed matter, including printed pictures and photographs: Other: 4911.91 Pictures, designs and photographs: Printed not over 20 years at time of importation: Other: 4911.91.40 Other *** 9608 Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating styli; propelling or sliding pencils (for example, mechanical pencils); pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609: 9608.20.00 Felt tipped and other porous-tipped pens and markers Note 2 to chapter 49 provides, in pertinent, as follows: 2. For the purposes of chapter 49 the term "printed" also means reproduced by means of a duplicating machine, produced under the control of an automatic data processing machine, embossed, photographed, photocopied, thermocopied or typewritten. * * * * * * The Harmonized Commodity Description and Coding System (HS) Explanatory Notes (ENs) constitute the official interpretation of the HS. While not legally binding or dispositive, the ENs provide a commentary on the scope of each heading of the HS at the international level, and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127 (Aug. 23, 1989). EN to GRI 3(b) provides, in pertinent part: (X) For the purposes of this Rule, the term “goods put up in sets for retail sale” shall be taken to mean goods which: consist of at least two different articles which are, prima facie, classifiable in different headings …; consist of products or articles put up together to meet a particular need or carry out a specific activity; and are put up in a manner suitable for sale directly to end users without repacking (e.g., in boxes or cases or on boards). The term “goods put up in sets for retail sale” therefore on

Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order. GRI 3(b) states, in pertinent part: Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.* * * * * *The HTSUS provisions at issue are as follows:4811 Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810:4811.90 Other paper, paperboard, cellulose wadding and webs of cellulose fibers: In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state: Other:4811.90.20 Wholly or partly covered with flock, gelatin, metal or metal solutions4811.90.90 Other***4823 Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: 4823.90 Other: Other: Other: Of coated paper or paperboard: 4823.90.67 Other Other: 4823.90.86 Other *** 4911 Other printed matter, including printed pictures and photographs: Other: 4911.91 Pictures, designs and photographs: Printed not over 20 years at time of