CLA-2-49:OT:RR:NC:2:234
Mr. Joseph R. Hoffacker
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112-1404
RE: The tariff classification of blank greeting cards from India
Dear Mr. Hoffacker:
In your letter dated March 20, 2008, you requested a tariff classification ruling.
You submitted samples of two blank greeting cards with envelopes for our examination. The samples will be returned to you as requested. The first greeting card is designated as the “Spring Dress Card”, Style# YHOD-384. The card has a torn edge, along the sides and bottom, measures 5” x 7” and has no inside greeting. The printed background on the front of the card depicts a grassy scene in a swirl of color. The card is decorated with lace and patterned flowers flanking a piece of cotton material designed as a three-tiered dress. The dress is adorned with a yarn sash and attached to a miniature brass hangar. There are two paper birds centered at the top of the picture.
The second greeting card is designated as the “Patchwork Embroidered Card”, Style # PHOD-277. The card measures 4” x 6” and has no inside greeting. The front of the card has a patchwork design of flowers made from assorted cotton material and embroidered leaves and stems. The back cover has a single embroidered flower made from cotton material glued at the bottom center.
The applicable subheading for the blank greeting cards will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other pictures, designs and photographs. The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Patricia Wilson at 646-733-3037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division