HQ 084135: Tariff classification of a greeting card and a bib

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                       HQ 084135

                                     July 14, 1989


            CLA-2 CO:R:C:G 084135 jlj 838512

            CATEGORY: Classification

            TARIFF NO.: 4909.00.4020; 6111.20.6040

            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