CLA-2-49:RR:NC:GI:234 A 82504
Mr. Geof. H. Burbridge
Geof. H. Burbridge Photography
Box 580, Osgoode
Ontario, Canada K0A 2W0
RE: The tariff classification of printed matter, from Canada
Dear Mr. Burbridge:
In your letter dated March 29, 1996, you requested a tariff classification ruling. Samples were submitted, which will be retained for reference.
The merchandise is single rectangular sheets of paper, approximately 4 7/8" x 6 7/8". Each sheet has a word or phrase printed in black ink by what appears to be a lithographic process. The texts on the samples are "Congratulations!", "Happy Anniversary", "Thinking of You", "You're Invited", etc.
The product is known as a "greeted insert". It is designed to be used as an insert in a blank greeting card (purchased separately) at the retail point of sale. You plan to ship these greeted inserts either by themselves or bundled with greeting card orders, in boxes, by parcel post to retailers in the U.S.
The applicable subheading for the "greeted inserts" will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated) printed matter: Printed on paper in whole or in part by a lithographic process. The rate of duty will be 0.3 percent.
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 regarding this ruling, contact National Import Specialist Carl Abramowitz, at (212) 466-5733.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division