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NY E89531

November 4, 1999

CLA-2-49,99:RR:NC:2:234 E89531


TARIFF NO.: 4911.91.2040, 9903.08.11

Ms. Laura Yeager
Customs North America
IKEA Wholesale, Inc.
Plymouth Commons
496 W. Germantown Pike
Plymouth Meeting, Pennsylvania 19462

RE: The tariff classification of Artcards from Great Britain

Dear Ms. Yeager:

In your letter dated November 2, 1999, you requested a tariff classification ruling.

A sample was submitted, which will be retained for reference. It is a set of 5 artcards and 5 paper mailing envelopes, put up for retail sale in a paperboard mount and covered with clear cellophane. It is designated “Artcards-5 pk” and bears IKEA Article number 30016820.

The cards are of paper or paperboard, approximately 0.38 mm in thickness, printed on one side by a lithographic process with a reproduction in color, of a named picture by the artist Nicholas Verrall. Each card, measuring approximately 7” x 5”, has a different picture reproduced on it. The reverse of each card bears the name of the picture, the name IKEA, and various copyright information. The envelopes are of a size suitable for mailing the cards.

This merchandise will be considered “goods put up in sets for retail sale”, and will be classified in the provision which pertains to the component that gives it its essential character.

The applicable subheading for the product Article 30016820 as described will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Pictures, designs and photographs: Printed not over 20 years at time of importation: Lithographs on paper or paperboard: Not over 0.51 mm in thickness: Other (than posters). The rate of duty would be 6.6 cents per kilo.

However, the HTS has been modified by adding in numerical sequence the following superior text and subheadings to subchapter III of chapter 99: 9903.08.11, which provides for: Articles, the product ofthe United Kingdom: Lithographs on paper or paperboard, not over 0.51 mm in thickness, printed not over 20 years at time of importation (provided for in subheading 4911.91.20).

Under this provision, Article 30016820 as described, from Great Britain, classified under subheading 4911.91.2040, HTS, is subject to a 100 percent ad valorem rate of duty.

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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