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HQ 965858




January 23, 2003

CLA-2 RR:CR:TE 965858 RH

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.91.2040

Area Director
U.S. Customs Service
JFK International Airport
Building 77
Jamaica, NY 11430

ATTN: Chief, Liquidation and Protest Branch

RE: Decision on Application for further review of protest number 1001- 01-101708; Classification of prayer cards under subheading 4911.91.2040; HQ 964315, dated August 24, 2001, incorporated by reference

Dear Sir:

This is in reply to your memorandum of August 29, 2002, forwarding the above referenced protest to our office for review.

FACTS:

The protest was timely filed by the law firm of Rodriquez, O’Donnell, Fuerst, Gonzalez & Williams, on behalf of Halo International Corporation, on April 27, 2001. The protest is against Customs classification and liquidation of ceremonial greeting cards under subheading 4911.91.2040 of the Harmonized Tariff Schedule of the United States (HTSUS). The articles were entered in April 2000. In the protest, counsel argues that the merchandise is classifiable under subheading 4909.00.4020, HTSUS, as greeting cards.

The cards in question are formatted on paper that is 8 ½ inches by 11 inches in size with a weight of 200 grams per square meter and a thickness of approximately 195 microns. Religious depictions pertaining to the Christian faith are printed in color on one side of each sheet of paper by an offset printing process. Eight prayer cards are printed on each sheet of paper. A textual message may or may not be printed on the same side where the religious
pictorial is printed. The reverse side of the prayer cards also may or may not have a preprinted religious or inspirational text. A one-inch tab that is part of every sheet describes the prayer cards and provides instructions on their use. Each sheet is micro-perforated so that eight “cards” are discernible and can be separated easily. Each individual card measures 4 ¼ inches by 2 ½ inches. The merchandise is sold as a sheet with the instruction tab attached. The cards are never sold individually.

ISSUE:

What is the correct classification and rate of duty of the prayer cards?

LAW AND ANALYSIS:

In Headquarters Ruling Letter (HQ) 964315, dated August 24, 2001, Customs classified prayer cards substantially similar to the instant merchandise under subheading 4911.91.2040, HTSUS. Accordingly, we incorporate the LAW AND ANAYLSIS portion of HQ 964315 into this ruling by reference. We enclose a copy of HQ 964315 for your convenience.

At the time of entry of the subject prayer cards, merchandise classifiable under subheading 9903.08.11, HTSUS (affecting articles in subheading 4911.91.20, HTSUS (lithographs)), was subject to 100 percent ad valorem duties imposed on a list of products of certain member states of the European Community (EC) as a result of the EC’s failure to implement the recommendations and ruling of the World Trade Organization (WTO) Dispute Settlement Body concerning the EC’s regime for the importation, sale and distribution of bananas.

On July 6, 2001, the Office of the United States Trade Representative (USTR) filed a Notice of termination of action, monitoring, and request for public comments, stating that the EC is taking satisfactory measures to grant the rights of the United States under the WTO Agreement, and proposing to terminate the 100 percent ad valorem duties on the list of EC products, including lithographs, and to monitor the EC’s compliance.

The termination of increased duties is effective with respect to articles entered, or withdrawn from warehouse, for consumption, on or after July 1, 2001, except that the termination of increased duties on articles classified in subheading 4911.91.20, HTSUS, is effective with respect to articles entered, or withdrawn from warehouse, for consumption, on or after March 3, 1999, for which unliquidated entries or entries subject to timely protest are pending before Customs. This action by the USTR effectively voids the sanctions against lithographs ab initio.

HOLDING:

The protest should be DENIED. The merchandise in question is classifiable under subheading 4911.91.2040, HTSUS. When entered, the duty was 5.3¢/kg. However, in accordance with the USTR notice, the protestant is entitled to obtain a refund of the 100 percent duties paid (less the amount due as a result of classification under subheading 4911.91.20, HTSUS).

HQ 964315, dated August 24, 2001, is incorporated by reference.

In accordance with Section 3A(11)(b) of Customs Directive 099 3550-065, dated August 4, 1993, Subject: Revised Protest Directive, you are to mail this decision, together with the Customs Form 19, to the protestant no later than 60 days from the date of this letter. Any reliquidation of the entry in accordance with the decision must be accomplished prior to mailing the decision.

No later than sixty days from the date of this letter, the Office of Regulations and Rulings will make the decision available to Customs personnel, and to the public on the Customs Home Page on the World Wide Web at www.customs.gov, by means of the Freedom of Information Act, and other methods of public distribution.

Sincerely,

Myles B. Harmon, Director
Commercial Rulings Division

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