CLA-2-48:RR:NC:SP:234 K89810
Mr. David R. Grace
Covington & Burling
1201 Pennsylvania Ave., NW
Washington, DC 20004-2401
RE: The tariff classification of handmade paper with embedded flower seeds, from India.
Dear Mr. Grace:
In your letter dated September 24, 2004, you requested a tariff classification ruling on behalf of your client, Floral Promotions.
The merchandise in question is described as “handmade, recycled linen paper” with flower seeds embedded in it. The paper will be imported in boxes containing 250 sheets, each measuring approximately 23” x 34”. You state that an individual sheet will weigh slightly less than 1/3 of a pound, including approximately 3 grams of flower seeds that will be embedded in it. The seeds will be of one or more of the following types: forget-me-nots, cosmos, marigolds, sweet alyssum and/or baby’s breath.
In the United States, your client will transform (by cutting, printing, folding, etc.) the imported paper into various printed promotional products, such as bookmarks, postcards and greeting cards. These items will incorporate printed phrases such as “Business is Blooming,” “Grow Your Future,” “the fastest growing …,” “Spring into donating,” etc. They will also contain instructions so that recipients can, if desired, actually “plant” the promotional item and grow flowers from the seeds embedded in it.
Samples representing several of the finished promotional products were submitted with your inquiry. They appear to be made of coarse, handmade paper whose surfaces exhibit the dispersed, embedded seeds, some directly visible, others evidenced by bulges.
The applicable subheading for the imported sheets of paper incorporating flower seeds will be 4811.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for certain handmade paper in rectangular sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state. The rate of duty will be Free.
The importation of the merchandise discussed in this ruling may be subject to regulations administered by the U.S. Department of Agriculture (USDA). Inquiries may be directed to that agency at the following location:
USDA
A.P.H.I.S., PPQ
4700 River Road, Unit 136
Riverdale, MD 20737
Tel. (301) 734-8645 or (301) 734-8896
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.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division