Ms. Dorothee Pezin
Business Development Manager
Jo Malone Ltd.
The Old Imperial Laundry
Warriner Gardens, London SW11 4XW
RE: The tariff classification of advertising and packaging materials, of cellophane and of paper, from England
Dear Ms. Pezin:
In your letter, your Reference DOT050599, dated May 5, 1999, you requested a tariff classification ruling for six (6) classes of packaging and/or advertising materials, of cellophane and of paper or paperboard. Samples were provided, which will be retained for reference.
Sample # 1 is a clear cellophane bag, not printed or decorated, measuring 8 3/4 inches by 3 1/2 inches, with a “depth”, front to back when unfolded, of about 1 3/4 inches.
The applicable subheading for this article is 3923.29.0000, Harmonized Tariff Schedule of the U.S. (HTS), which provides for: Articles for the conveyance or packing of goods, of plastics: Sacks and bags: Other than of polymers of ethylene. The rate of duty is 3 percent ad valorem.
Sample # 2 is a paper envelope, ivory or bone color, not printed, embossed, decorated, etc. It measures 4 3/8 inches by 2 3/4 inches.
The applicable subheading for this article is 4817.10.0000, HTS, which provides for: Envelopes, of paper or paperboard. The rate of duty is 2 percent ad valorem.
There are three (3) samples designated # 3, which are called “Postcards”. One of these, the card bearing printing on one face, “Sent a Scent”, and on the other face bearing a printed advertising message in the left half of the card, which is separated from the blank right half of the card by a vertical black line, is in fact a “postcard” for tariff purposes. (The other two (2) samples of this group will be classified below, along with other merchandise.)
The applicable subheading for sample # 3 (Sent a Scent) is 4909.00.2000, HTS, which provides for: Printed or illustrated postcards. The rate of duty is 2 percent ad valorem.
Sample # 4 is designated “Scent Strip”. It is piece of paper or paperboard of ivory or bone color, not impregnated with scent. It measures 5 1/8" by 1/4", and is printed with the name “Jo Malone” on one face. The other face is blank.
The applicable subheading for “Scent Strip” is subheading 4823.90.8500, HTS, which provides for: Other (than certain enumerated) paper or paperboard, cut to size or shape. The rate of duty is 2.6 percent ad valorem.
Sample # 5 is a catalog, with price list and order form, by which products are offered for sale by Jo Malone Ltd. The catalog is a staple-bound paper booklet, with a combination price list and order form slipped loosely into it.
The applicable subheading for sample # 5 is 4911.10.0040, HTS, which provides for: Printed catalogs, price lists or trade notices, relating to offers, by a person whose principal place of business or bona fide residence is in a foreign country, to sell or rent products of a foreign country or to furnish foreign or international transportation or commercial insurance services. The rate of duty is FREE.
Sample # 6, which is a small paper leaflet containing advertising text, and one of the “postcard” samples, which features a drawing of a Jo Malone London retail store on one side, and a street map of a portion of London indicating the location of that store, on the other side, will take the same classification.
The applicable subheading for sample # 6 and the described “postcard” with picture and map, is 4911.10.0080, HTS, which provides for: Trade advertising material, commercial catalogs and the like: Other (than certain enumerated kinds). The rate of duty is FREE.
The sample designated “Postcard” and marked # 3, which measures 5 inches by 4 inches in unfolded condition, but which is scored for folding into a two-page notecard measuring 4 inches by 2 1/2 inches, and which is intended for use as a notecard, containing text on the front and rear faces, and a black printed border on the right-hand inside face, is classifiable in subheading 4817.20.4000, HTS, which provides for: Letter cards, plain postcards and correspondence cards, of paper or paperboard: Other (than a particular enumerated kind). The rate of duty is 1.6 percent ad valorem.
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 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 concerning this ruling, contact National Import Specialist Carl Abramowitz, at 212-637-7060.
Robert B. Swierupski