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NY 889035

August 24, 1993

CLA-2-49:S:N8:234 889035


TARIFF NO.: 4911.99.8000; 6702.90.6500; 6702.90.3500

Mrs. Rona Molloy
Rona Molloy Enterprises
399 Milwards
Harlow, Essex CM19 4SP ENGLAND

RE: The tariff classification of parchment scrolls (printed matter) with artificial flowers, from England.

Dear Mrs. Molloy:

In your letters dated July 15 and August 2, 1993, you requested a tariff classification ruling.

The items in question are personalized, printed "parchment scrolls" which will evidently be marketed as keepsakes or memento-type gifts to be presented on special occasions. A sample submitted with your inquiry is an 8 x 12 inch sheet of heavy, mottled off-white paper printed with a poetic, congratulatory message entitled "On Your Wedding Day." Although the lettering is suggestive of calligraphy, you indicate that the text is placed on the paper by a laser printer.

Each scroll will be rolled and tied with a ribbon, and packed, together with a silk flower, in a transparent cylindrical container.

The applicable subheading for the "parchment scrolls" will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) printed matter. The rate of duty will be 4.9%.

The applicable subheading for the flowers, if they are made of genuine silk, will be 6702.90.6500, HTS, which provides for other (non-enumerated) artificial flowers. The rate of duty will be 17%. (Since the term "silk flowers" is sometimes used to refer to products which are actually of man-made fibers like polyester, we also note for your information that the applicable subheading for such synthetic-fiber varieties is 6702.90.3500, HTS, which provides for artificial flowers of man-made fibers, and which has a duty rate of 9%.)

The value of the container, ribbon and any other packing material should be prorated between the scroll and the flower.

Please note also that the goods will be required to be marked with their country of origin (e.g., "Made in England"), 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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