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March 11, 1999

CLA-2-48:RR:NC:SP:234 D88802


TARIFF NO.: 4817.20.4000; 4909.00.4020

Ms. Emma Eustace
Big Leap Designs Limited
The Robe Small Business Centre
Kilmaine Road
Ballinrobe, Co. Mayo

RE: The tariff classification of note cards from Ireland.

Dear Ms. Eustace:

In your letter dated February 19, 1999, you requested a tariff classification ruling. Two samples were submitted and will be retained for reference.

The first sample (marked “S31”) is a folded paper note card packed together with a suitable paper envelope in a clear cellophane packet. The face of the card is printed with a picture of a cartoon-style figure, while the interior is blank, suitable for written correspondence.

The applicable subheading for the “S31” note 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, of paper or paperboard. The rate of duty will be 1.6%.

The second sample (marked “A4”) is a similar card/envelope set, except that in addition to a cartoon figure, the face of the card bears the printed caption, “Yo dude.” The interior of the card is again blank.

The applicable subheading for the “A4” card/envelope set will be 4909.00.4020, HTS, which provides for printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings... greeting cards. 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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