CLA-2-49:RR:NC:2:234 H81134

Mr. John W. Whitaker
O’Neill & Whitaker, Inc.
1809 Baltimore Avenue
Kansas City, Missouri 64108

RE: The tariff classification of a greeting card from China

Dear Mr. Whitaker:

In your letter dated May 18, 2001, on behalf of your client, Dayspring Cards, Inc., you requested a tariff classification ruling.

A sample was submitted, which will be returned, as requested. It is a greeting card of two leaves, with tassel. It is designated “Stock No. RB21870, Greeting Card with tassel, Share Your Heart and God’s Love”.

It measures 7 ¾” in length and 5 1/8” in width, with a textile tassel made of thin cords. The words on the outer leaf are: Its always been easy to believe that sisters are a blessing from the lord…. The inner leaf is printed: You’re living proof. Also printed on this inner leaf is a quotation from the Bible: The Lord bless you and keep you. Numbers 6:24 NIV.

The applicable subheading for the card 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. The rate of duty will be 1.5 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.


Robert B. Swierupski
National Commodity
Specialist Division