CLA-2-49:RR:NC:2:234 F88324

Ms. Sarah Cowling
Wandsworth Workshops
86-96 Garratt Lane
London SW18 4DJ

RE: The tariff classification of greeting cards from England

Dear Ms. Cowling:

In your letter dated June 5, 2000, you requested a tariff classification ruling. Samples were submitted, which will be retained for reference. The samples are two greeting cards, identified as HD4L and HD10L, which will be exported to the United States with matching envelopes, individually wrapped in cellophane. Both samples are marked, “Printed in England”.

The cards measure, in folded condition, 6 1/8” x 4 5/16”. They are of white paperboard, printed on the front and back faces and unprinted on the two interior faces, which are intended to be used for correspondence. Card HD4L is printed on its front face with the words, “Happy Birthday”. Card HD10L is printed on its front face with the words, “Thank you”.

The applicable subheading for the cards described will be 4909.00.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for: Printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings: Greeting cards. The rate of duty will be 2 percent ad valorem.

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 212-637-7060.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division