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NY 885399

April 29, 1993

CLA-2-48:S:N8:234 885399


TARIFF NO.: 4817.20.4000; 4817.10.0000

Mr. Geof. H. Burbidge
Geof. H. Burbidge Photography
R.R. 1 Osgoode, Ontario
Canada KOA 2WO

RE: The tariff classification of an illustrated note-card, with envelope, from Canada.

Dear Mr. Burbidge:

In your letter dated April 19, 1993 you requested a tariff classification ruling.

Samples were submitted, which will be retained for reference. One sample is a note-card measuring approximately 7" by 5", in folded condition. The front face has permanently attached to it a photograph of tulips, and bears the word "tulips", and a replica of the signature: G. Burbidge.

The two interior faces of the card are blank, intended to be written on by a sender. The fourth face has textual printing, consisting of biographical information about the photographer, in French and English, a country of origin statement, a copyright claim, and a notice of the use of recycled paper in producing the card.

The second sample is a blank white envelope, of appropriate size for mailing the card described.

The cards will be packed for shipping in boxes, usually in quantities of 50 or 100 per shipment.

The applicable subheading for the note-cards will be 4817.20.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated paper stationery articles). The duty rate will be 3.2 percent. The applicable subheading for the paper envelopes will be 4817.10.0000, HTS, which provides for: Envelopes (of paper or paperboard). The rate of duty will be 4 percent.

Goods classifiable under subheadings 4817.20.4000 and 4817.10.0000, HTS, which have originated in the territory of Canada, will be entitled to a Free rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

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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