CLA-2-49:S:N1:234 876842

Mr. Juan Mejia
10 Scottfield Road (Suite No. 1)
Boston, Massachusetts 02134

RE: The tariff classification of printed plastic calendar cards, and credit cards (with magnetic stripe), from Colombia.

Dear Mr. Mejia:

In your letter dated July 16, 1992, you requested a tariff classification ruling. Two samples were submitted and will be retained for reference.

The first sample, described as a commercial/advertising card, is a 5 1/2 x 8 1/2 cm sheet of semi-flexible plastic (0.48 mm thick). One side of it is printed with a 1992 calendar, while the other bears the name, logo and affiliates of a commercial bank.

The applicable subheading for the above-described calendar card will be 4910.00.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) printed calendars. The rate of duty will be 3%. (This classification/rate will not apply to other styles of commercial/advertising cards that are not printed with calendars. Represen- tative samples of specific variations will be required for us to provide a ruling on them.) The second sample is an unfinished, printed plastic credit card which, except for being somewhat thicker, has the same dimensions as the calendar card described above. The front is printed with its name and logo, and has blank spaces for the bearer's name and valid usage dates. The back has printed information about the issuing institution and rules on using the card, together with a signature panel stripe and a magnetic stripe. For purposes of this ruling, it is assumed that the magnetic stripe will not have information recorded on it prior to importation.

The applicable subheading for the credit card with unrecorded magnetic stripe will be 8523.90.0000, HTS, which provides for other (than certain enumerated) prepared unrecorded media for sound recording or similar recording of other phenomena. The rate of duty will be 4.2%. (This classification/rate will generally apply to all credit cards or bank cards having unrecorded magnetic stripes, but will not apply to other types of such cards. Information about, and samples of, specific variations will be required for us to provide a ruling on them.)

Articles classifiable under subheadings 4910.00.6000 and 8523.90.0000, HTS, which are products of Colombia, are entitled to duty-free treatment under the Andean Trade Preference Act (ATPA) upon compliance with all applicable regulations.

We note that the samples are not marked with their country of origin. Please be advised that the individual cards will be required to be so marked (i.e., "Printed in Colombia"), legibly and in a conspicuous place, upon importation into the United States.

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.


Jean F. Maguire
Area Director
New York Seaport