OCT 01 1991
Mr. William J. LeClair
Trans-Border Customs Services, Inc.
P.O. Box 800
Champlain, N.Y. 12919
RE: The tariff classification of printed cards and pictures from
Canada and Italy.
Dear Mr. LeClair:
In your letter dated September 23, 1991, on behalf of your
client, Mr. Moe Swartz (Montreal, Quebec, Canada), you requested
a tariff classification ruling.
Three samples were submitted and will be retained for
Item "A" is a standard size (10 x 15 cm) picture postcard,
suitable for mailing. One side is printed with a reproduction of
a painting depicting Pope John Paul II. The other side is mostly
blank, with spaces provided for a message and an address; it also
incorporates printed information on the artist, copyright and
country of origin (Canada).
The applicable subheading for the picture postcard (item
"A") will be 4909.00.2000, Harmonized Tariff Schedule of the
United States (HTS), which provides for printed or illustrated
postcards. The rate of duty will be 4 percent.
Goods classifiable under subheading 4909.00.2000, HTS, which
have originated in the territory of Canada, will be entitled to a
1.6 percent rate of duty under the United States-Canada Free
Trade Agreement (FTA) upon compliance with all applicable
Item "B" is a folded card measuring 18 x 25 1/2 cm when
closed. A printed picture of the Pope appears on the face of the
card, while the interior is blank, making it suitable for writing
a message. The back of the card is printed with certain
publication information and the country of origin (Canada).
The applicable subheading for the folded card (item "B")
will be 4817.20.4000, which provides for correspondence cards of
paper or paperboard. The rate of duty will be 3.2 percent. The
FTA rate for eligible Canadian goods will be 1.2 percent.
Item "C" is a 20 x 25 cm sheet of paper (0.19 mm thick) with
a lithographically reproduced painting of a past Pope on one
side. The back side is essentially blank, but is printed with
the country of origin (Italy) in the lower left corner.
The applicable subheading for the printed picture
(lithograph, item "C") will be 4911.91.2040, which provides for
other (than certain enumerated) pictorial lithographs on paper or
paperboard: not over 0.51 mm in thickness. The rate of duty will
be 13.2 cents per kilogram.
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
Jean F. Maguire
New York Seaport