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NY 873011

April 8, 1992

CLA-2-49:S:N1:234 873011


TARIFF NO.: 4911.91.4040

Mr. Michael Amato
Michael Amato and Company
8141 Portobello Way
Liverpool, New York 13090-9990

RE: The tariff classification of "Hand Painted Pipal Tree Leaves" (pictures) from India.

Dear Mr. Amato:

In your letter dated March 19, 1992, you requested a tariff classification ruling.

A sample was submitted and will be retained for reference. It is a leaf, said to be from a Pipal (fig) tree, upon which a multicolored picture of a butterfly has been produced. You indicate that this picture is hand painted, but it appears that some mechanical process (such as screen printing) may have also been used in its production. The leaf is affixed to a black paper background and is covered by a protective, transparent plastic flap.

You indicate that such articles will be imported to be mounted inside greeting cards manufactured here, in order to create a unique, artistic effect.

The applicable subheading for the "Hand Painted Pipal Tree Leaves" will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) printed pictures. The duty rate will be 3.1%.

Articles classifiable under subheading 4911.91.4040, HTS, which are products of India, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

Since these products are made from actual plants, it is suggested that you contact the U.S. Department of Agriculture (APHIS) for information on any related restrictions or requirements which may apply. Inquiries may be directed to that agency at 1201 Corbin Street, Elizabeth, N.J. 07201, telephone number (201) 344-0781.

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

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