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NY 887929

July 13, 1993

CLA-2-48:S:N8:234 887929


TARIFF NO.: 4817.20.4000

Mr. Stephen B. Schilling
375 Hillcrest Road, J108
Mobile, AL 36608-3822

RE: The tariff classification of note cards from India.

Dear Mr. Schilling:

In your letter dated June 26, 1993, you requested a tariff classification ruling.

Two samples were submitted and will be retained for reference. They are folded paper note cards, each of which measures about 5 x 7 inches when closed and is totally blank except for a decorative overlay affixed to its face. The overlay on one sample consists of a hand-crafted design, made of straw, on a flocked paper background. The overlay on the other sample features a similar straw design on a textile fabric background. The cards are individually packed in clear plastic bags.

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

The Generalized System of Preferences (GSP) expired at midnight July 4, 1993. There is the possibility that legislation will be enacted that will renew GSP retroactively to its date of expiration. In the event that this occurs, articles classifiable under subheading 4817.20.4000, HTS, which are products of India, would be entitled to duty free treatment under GSP upon compliance with all applicable regulations.

With regard to your question about any other taxes or fees associated with the importation of these cards (via air freight), please be advised that a "merchandise processing fee" of 0.19% is generally charged on formal Customs entries, subject to a $21 minimum and a $400 maximum. For information on whether a formal entry will be required, and/or the fee applicable to an informal entry, you may contact your local Customs office when the details of your shipment are known.

We note that the submitted samples are not marked with their country of origin. The cards, or their immediate containers destined to reach the ultimate purchasers, will be required to be so marked (i.e., "Made in India"), legibly and in a conspicuous place, upon importation into the United States.

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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