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NY E89149

November 2, 1999

CLA-2-48,49:RR:NC:2:234 E89149


TARIFF NO.: 4817.20.4000, 4819.40.0040, 4903.00.0000

Mr. Haytham Awadi
3250 North Longfellow Court
Wichita, Kansas 67226

RE: The tariff classification of certain paper articles.

Dear Mr. Awadi:

In your letter, undated, received in this office October 25, 1999, you requested a tariff classification ruling, and certain other information.

Sample articles were submitted, which will be returned to you, as requested.

The sample marked 02-50-0013 is a large paper correspondence card, folded once, measuring in its folded condition 10 ½” x 8”. It is printed and embossed on one outer face, with a decorative floral motif. The inner faces are blank white; the inner face which is the back of the printed and embossed “cover” face is not suitable for correspondence, because of the embossment. The other inner face is suitable for correspondence. The fourth face (back cover) is glossy coated, and also printed with a smaller version of the floral motif. The back cover is printed with the mark 02-50-0013, and no other printing. This article is accompanied by a plain white mailing envelope.

When imported together, the card and its envelope, as a good packed in sets for retail sale, the applicable subheading for this product will be 4817.20.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Correspondence cards, of paper or paperboard. The general, or normal trade relations, rate of duty will be 1.6 percent ad valorem.

A second sample is a white paper or paperboard “trifold” correspondence card, measuring in its folded condition 7 ¼” x 4 ¼”. When folded this card gives the appearance of an envelope, having its folded-over face embossed and printed with a floral motif. Two of the three interior faces are suitable for correspondence. This article is accompanied by a white paper mailing envelope, that is decorated with embossing and printing matching that of the card, on its sealing flap. The card bears an embossed identification number: 121908.

This article is classifiable in the same HTS subheading and is dutiable at the same rate of duty as the preceding article, 02-50-0013.

A third sample is a plastic-coated paper shopping or gift bag, printed on all surfaces with what may be a Valentine’s Day romantic motif, in color, predominantly red. The bag has a black braided cord (textile) handle. It is printed on the base with the identifying number: 20-03-0020. In its folded flat condition, the bag measures about 14” x 10 ¼”.

The applicable subheading for this shopping or gift bag will be 4819.40.0040, HTS, which provides for: Other (than certain specified) sacks and bags, of paper or paperboard. The general, or normal trade relations, rate of duty will be 2.6 percent ad valorem.

A fourth sample is a small (9 ½” x 6 ½”) 16 page staple-bound book with paperboard covers, entitled “Barbie Colouring Book”. Each page has an outline figure to be colored in by a child, and a small inner picture which suggests the proper colors to use. This article carries the printed identification number 04-14-0210.

The applicable subheading for this product will be 4903.00.0000, HTS, which provides for: Children’s picture, drawing or coloring books. The rate of duty from all countries is Free.

None of the samples is marked with the English name of its country of origin. Each imported article, or its container, will be required to be so marked, legibly, in a conspicuous place, and as permanently as the nature of the article will permit.

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

With respect to other questions raised in your letter, we can advise you that the rates of duty mentioned above are based on the appraised value. This in turn will normally, in an arms-length “unrelated” transaction, be the price paid or payable for the goods to the seller for exportation to the United States. The Customs duties will not include taxes which may be due to other agencies of state or local governments, and the Customs Service will not collect any such taxes upon importation and entry.

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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