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NY 888750

August 4, 1993

CLA-2-48:S:N8:234 888750


TARIFF NO.: 4817.20.4000

Mr. Haneezain Ismael
Paradise Imports & Exports
1904 Lawne Villa Court
Orlando, Florida 32808

RE: The tariff classification of a Greeting Card, from Sri Lanka.

Dear Mr. Ismael:

In your letter dated July 22, 1993, you requested a tariff classification ruling.

A sample greeting card was submitted, which will be retained for reference. It is a rectangle of clay-coated paperboard, 9 1/8 " x 6 1/2 ", which has been folded across its short dimension, to form four (4) surfaces each measuring 6 1/2 " X 4 5/16 ". One of the outside surfaces has had glued to it a rectangle of batik cloth, featuring paintings of animals, trees, fish, etc.

The two (2) inner surfaces are blank, intended to be used for correspondence. The fourth, outside, surface is essentially blank, with two (2) lines of text printed across the bottom: Handmade by Kapila Batikrafts, 8. Second Lane, Koswatte Road, Nawala, Sri Lanka.

The applicable subheading for this product 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, of paper or paperboard. The rate of duty will be 3.2 percent ad valorem.

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 Sri Lanka, would be entitled to duty free treatment under GSP 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

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