CLA-2-48:S:N8:234 888750
Mr. Haneezain Ismael
Paradise Imports & Exports
1904 Lawne Villa Court
Orlando, Florida 32808
RE: The tariff classification of a Greeting Card, from Sri Lanka.
Dear Mr. Ismael:
In your letter dated July 22, 1993, you requested a tariff
classification ruling.
A sample greeting card was submitted, which will be retained
for reference. It is a rectangle of clay-coated paperboard, 9 1/8
" x 6 1/2 ", which has been folded across its short dimension, to
form four (4) surfaces each measuring 6 1/2 " X 4 5/16 ". One of
the outside surfaces has had glued to it a rectangle of batik
cloth, featuring paintings of animals, trees, fish, etc.
The two (2) inner surfaces are blank, intended to be used for
correspondence. The fourth, outside, surface is essentially blank,
with two (2) lines of text printed across the bottom: Handmade by
Kapila Batikrafts, 8. Second Lane, Koswatte Road, Nawala, Sri
Lanka.
The applicable subheading for this product will be
4817.20.4000, Harmonized Tariff Schedule of the United States
(HTS), which provides for: Other (than certain enumerated) Letter
cards, plain postcards and correspondence cards, of paper or
paperboard. The rate of duty will be 3.2 percent ad valorem.
The Generalized System of Preferences (GSP) expired at
midnight, July 4, 1993. There is the possibility that legislation
will be enacted that will renew GSP retroactively to its date of
expiration. In the event that this occurs, articles classifiable
under subheading 4817.20.4000, HTS, which are products of Sri
Lanka, would be entitled to duty free treatment under GSP upon
compliance with all applicable regulations.
This ruling is being issued under the provisions of Section
177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport