Mr. Veenu Shekhar
2237 Lenox Place
Santa Clara, California 95054
RE: The tariff classification of painted artwork, and greeting cards, from India
Dear Mr. Shekhar:
In your letters dated November 22, 2002 and February 12, 2003 you requested a tariff classification ruling and country of origin ruling, for the referenced merchandise. Samples were submitted, which will be retained.
Sample # 1, the product of India, is a small rectangle of textile material, measuring about 6” x 4”, on which is painted, wholly by hand, a picture of a potted flower. This picture will either be sold by itself, or it will be incorporated into a greeting card made in the United States (as represented by sample # 2).
The applicable subheading for the painting, executed wholly by hand, will be 9701.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Paintings, drawings and pastels, executed entirely by hand, other than certain specified articles; framed or not framed. The duty rate will be Free. Articles of 9701.10.0000 themselves are exempt from country of origin marking, although their outermost container should be marked, “Made in India”.
Greeting cards like sample # 2, made in the United States, incorporating articles of 9701.10.0000, need not be marked to indicate the country of origin of the artwork.
Sample # 3 is a paper greeting card, measuring in closed condition 7” x 5”. It is blank on three of its four surfaces. The front surface has the words, “Happy Valentine Day” printed near the top, below which is painted a picture of a flower on a single stem. This sample is entirely the product of India.
The applicable subheading for greeting cards like sample #3 will be 4909.00.4020, HTS, which provides for: Printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings: Other (than Postcards): Greeting cards.
The rate of duty will be 0.5 percent ad valorem. Each card will be required to be marked, “Made in India”, “Product of India”, or words of similar import.
Articles classifiable under subheading 4909.00.4020, HTS, which are products of India may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB", click on “Files”, click on “Search” and then enter a key word search for the term "T-GSP".
Your letter of February 12, 2003, outlines other scenarios for the importation of greeting cards or materials for their production. In each case we would require a sample that represents the goods, in condition as imported, in order to issue a ruling for that transaction.
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 646-733-3037.
Robert B. Swierupski