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March 5, 1999

CLA-2-48:RR:NC:SP:234 D88582


TARIFF NO.: 4817.20.4000; 4909.00.4040

Mr. Richard Barson
World’s Greatest Minds Ltd.
15 New Bond Street
Bath BA1 1BA

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

Dear Mr. Barson:

In your letter dated February 16, 1999, you requested a tariff classification ruling. Three samples were submitted and will be retained for reference.

The first sample (“A5") is a folded paper note card packed in a cellophane packet together with a suitable paper envelope. The face of the card is printed with a picture of Kelmscott House, with a caption identifying it as the home of craftsman, poet and socialist William Morris. The interior of the card is blank, suitable for written correspondence.

The applicable subheading for the “A5" card/envelope set 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 1.6%.

The second and third samples are also folded paper card/envelope sets, individually packed in cellophane packets. However, while these cards again feature blank interiors, their faces are prominently printed with quotations attributed to famous writers. Card “W14" reads, “It is never too late to be what you might have been” (--George Eliot). Card “B11" reads, “Pleasure’s a sin and sometimes sin’s a pleasure” (--Lord Byron). It appears that if either of these cards is thoughtfully and appropriately sent to a recipient in a particular situation or context, the printed quotation may serve as a kind of personal message similar to one found on a conventional greeting card.

The applicable subheading for the “W14" and “B11" card/envelope sets will be 4909.00.4040, HTS, which provides for other (than certain enumerated) printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings. The rate of duty will be 2.4%.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at 212-637-7060.


Robert B. Swierupski

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