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NY 867304

OCT 01 1991

CLA-2-49:S:N1:234 867304


TARIFF NO.: 4909.00.2000; 4817.20.4000; 4911.91.2040

Mr. William J. LeClair
Trans-Border Customs Services, Inc.
P.O. Box 800
Champlain, N.Y. 12919

RE: The tariff classification of printed cards and pictures from Canada and Italy.

Dear Mr. LeClair:

In your letter dated September 23, 1991, on behalf of your client, Mr. Moe Swartz (Montreal, Quebec, Canada), you requested a tariff classification ruling.

Three samples were submitted and will be retained for reference.

Item "A" is a standard size (10 x 15 cm) picture postcard, suitable for mailing. One side is printed with a reproduction of a painting depicting Pope John Paul II. The other side is mostly blank, with spaces provided for a message and an address; it also incorporates printed information on the artist, copyright and country of origin (Canada).

The applicable subheading for the picture postcard (item "A") will be 4909.00.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for printed or illustrated postcards. The rate of duty will be 4 percent.

Goods classifiable under subheading 4909.00.2000, HTS, which have originated in the territory of Canada, will be entitled to a 1.6 percent rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

Item "B" is a folded card measuring 18 x 25 1/2 cm when closed. A printed picture of the Pope appears on the face of the card, while the interior is blank, making it suitable for writing a message. The back of the card is printed with certain publication information and the country of origin (Canada).

The applicable subheading for the folded card (item "B") will be 4817.20.4000, which provides for correspondence cards of paper or paperboard. The rate of duty will be 3.2 percent. The FTA rate for eligible Canadian goods will be 1.2 percent.

Item "C" is a 20 x 25 cm sheet of paper (0.19 mm thick) with a lithographically reproduced painting of a past Pope on one side. The back side is essentially blank, but is printed with the country of origin (Italy) in the lower left corner.

The applicable subheading for the printed picture (lithograph, item "C") will be 4911.91.2040, which provides for other (than certain enumerated) pictorial lithographs on paper or paperboard: not over 0.51 mm in thickness. The rate of duty will be 13.2 cents per kilogram.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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