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NY K81020

November 18, 2003
CLA-2-48:RR:NC:SP:234 K81020


TARIFF NO.: 4823.90.6600

Ms. Cynthia Dovens-Polychrones
Celebrations Design
2623 Meadow Hall Drive
Herndon, VA 20171

RE: The tariff classification of a note card from Belgium.

Dear Ms. Dovens-Polychrones:

In your letter dated November 3, 2003, you requested a tariff classification ruling.

A sample described as a “greeting card” was submitted for our examination and is being returned to you as requested. It is a folded, coated-paper card, 4” x 6” in the closed position, packed together with a suitable paper envelope in a clear plastic sleeve. The face of the card is surface-colored with a solid blue oval shape surrounded by a gold stamping-foil border. A decorative white lace applique (about 2” x 2”) is affixed at the center of the oval. There is also a small (½” x ¾”) printed depiction of a lace-maker in the lower right corner, outside the oval. The interior of the card is completely blank, and the back is also blank except for manufacturer/ origin information at the bottom: “S.A. N.V. Belgian Souvenirs / Belgium.”

For tariff classification purposes, the card and accompanying envelope will be considered “goods put up in sets for retail sale” whose essential character is imparted by the card. The classification applicable to the card will therefore apply to the complete set.

You have suggested that the product should be classified as a “greeting card.” However, the provision for greeting cards (heading 4909) in the Harmonized Tariff Schedule of the United States (HTS), calls for “printed cards bearing personal greetings, messages or announcements.” Since the card in question lacks such textual content, it does not answer to heading 4909, HTS. We have also considered the possibility of classification as a printed picture or design (in heading 4911, HTS), but solid coloration (the blue oval) is generally not considered “printed matter” for tariff purposes, and the depiction of the lace-maker is an insignificant feature of the article.

The applicable subheading for the note card/envelope set will be 4823.90.6600, HTS, which provides for other (non-enumerated) articles of coated paper or paperboard. The current rate of duty is 0.6%. Effective January 1, 2004, the rate of duty will be free.

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 646-733-3037.


Robert B. Swierupski

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