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NY 887152

June 15, 1993

CLA-2-48:S:N1:234 887152


TARIFF NO.: 4817.20.4000; 4911.91.3000; 4911.91.4040

Mr. David L. Thomas
18733 Briarwood Drive
Hagerstown, MD 21742

RE: The tariff classification of note cards and printed pictures from England.

Dear Mr. Thomas:

In your letter dated June 1, 1993, you requested a tariff classification ruling. Samples were submitted and will be retained for reference.

The first item is a note card consisting of a 14 1/2 x 21 cm sheet of stiff paper which has been folded in half. The face of the folded card is decorated with a printed design surrounding a small overlay said to be "hand-made banana paper," which in turn bears a painted depiction of the earth. The inside and the back of the card are completely blank.

The second item, a picture of a badger, is in the form of a piece of printed paper which has been permanently affixed to a plywood backing sheet. This small article (about 2 x 5 cm) is irregularly shaped, with its edge conforming roughly to the outline of the depicted animal. The overall thickness of the mounted picture (which you describe as a "badge") is approximately 1.9 mm.

You state that the note cards and badges will be "shipped together but unaffixed." Upon receipt of these products, you intend to affix a magnet to the back of the badge, and then affix the badge to the note card. The completed products will then be sold as "Refrigerator Magnet Note Cards."

The applicable subheading for the note cards will be 4817.20.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) letter cards, plain postcards and correspondence cards. The rate of duty will be 3.2%.

The applicable subheading for the printed paper/wood pictorial "badges," if they are lithographically printed, will be 4911.91.3000, HTS, which provides for lithographs on paper or paperboard: over 0.51 mm in thickness. The rate of duty will be free.

The applicable subheading for the "badges," if printed by any other (non-lithographic) method, will be 4911.91.4040, HTS, which provides for other (non-enumerated) printed pictures, designs and photographs. The rate of duty will be 3.1%.

We note that the samples are not marked to indicate their country of origin. Please be advised that, prior to entering the wholesale or retail commerce of the United States, each finished product will be required to be so marked (e.g., "Made in England"), legibly and in a conspicuous place. Normally, in order to avoid difficulties with Customs clearance, it is preferable that this marking already be present upon importation. If this is not practical because of the subsequent assembly involved here, it might be advantageous to contact Customs officials at the local port of entry for guidance on how to proceed.

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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