CLA-2 RR:TC:TE 959426 GGD
Mr. Thierry Magnanou
Le Merle
La Douze 24330
France
RE: Cartoon-Printed Stationery; Postcards, Greeting Cards, and
Envelopes; Headings 4909 and 4817, HTSUS
Dear Mr. Magnanou:
This letter is in response to your request of June 19, 1996,
concerning the classification under the Harmonized Tariff
Schedule of the United States Annotated (HTSUSA) of various
articles of humorous printed stationery produced in France.
Samples were submitted with the request.
FACTS:
The sample articles consist of postcards, greeting cards,
and envelopes, all of which are printed with colorful cartoon
figures and humorous greetings or statements.
ISSUE:
In what provisions of the HTSUS are the articles classified
and what are the applicable rates of duty?
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with
the General Rules of Interpretation (GRI). GRI 1 provides that
the classification of goods shall be determined according to the -2-
terms of the headings of the tariff schedule and any relative
Section or Chapter Notes. In the event that the goods cannot be
classified solely on the basis of GRI 1, and if the headings and
legal notes do not otherwise require, the remaining GRI may then
be applied. The Explanatory Notes (EN) to the Harmonized
Commodity Description and Coding System, which represent the
official interpretation of the tariff at the international level,
facilitate classification under the HTSUS by offering guidance in
understanding the scope of the headings and GRI.
Among other merchandise, chapter 49, HTSUS, covers printed
pictures and other products of the printing industry. Heading
4909, HTSUS, provides for "Printed or illustrated postcards;
printed cards bearing personal greetings, messages or
announcements, whether or not illustrated, with or without
envelopes or trimmings." The specific provision in which the
humorous printed postcards are classified is subheading
4909.00.2000, HTSUSA. The humorous printed greeting cards and
corresponding printed envelopes are classified in subheading
4909.00.4020, HTSUSA.
Although heading 4909, HTSUS, covers printed postcards and
greeting cards that are imported with or without envelopes, that
heading does not provide for printed envelopes that may be
imported separately. We thus look to chapter 48, HTSUS, which
covers, among other goods, articles of paper or paperboard
including envelopes. Note 11 to chapter 48, HTSUS, states that:
Except for the articles of heading 4814 or 4821 [which
essentially cover wallpaper and paper labels, respectively],
paper...and articles thereof, printed with motifs,
characters or pictorial representations, which are not
merely incidental to the primary use of the goods, fall in
chapter 49.
In this case, we find that any motifs, characters, or pictorial
representations printed on the envelopes are merely incidental to
the primary use of the goods as envelopes. Therefore, if
imported separately, the humorous printed envelopes are
classified not as printed material in chapter 49, but as
envelopes in subheading 4817.10.0000, HTSUSA.
HOLDING:
The humorous printed postcards are classified in subheading
4909.00.2000, HTSUSA, the provision for "Printed or illustrated
postcards; printed cards bearing personal greetings, messages or -3-
announcements, whether or not illustrated, with or without
envelopes or trimmings: Postcards." The general column one duty
rate is 2.8 percent ad valorem.
The humorous printed greeting cards, with or without
envelopes, are classified in subheading 4909.00.4020, HTSUSA, the
provision for "Printed or illustrated postcards; printed cards
bearing personal greetings, messages or announcements, whether or
not illustrated, with or without envelopes or trimmings: Other,
Greeting cards." The general column one duty rate is 3.4 percent
ad valorem.
The humorous printed envelopes, if imported separately, are
classified in subheading 4817.10.0000, HTSUSA, the provision for
"Envelopes, letter cards, plain postcards and correspondence
cards, of paper or paperboard...: Envelopes." The general column
one duty rate is 2.8 percent ad valorem.
In response to your request for information as to Customs
procedures concerning exports from France to the United States,
we have enclosed a copy of the publication Importing into the
United States (formerly Exporting to the United States).
Sincerely,
John Durant, Director
Tariff Classification
Appeals Division
Enclosure