CLA-2 RR:CR:TE 966395 RH
Mr. Bruce R. Lang
Specialties Sales, Inc.
8940 N.W. 2nd Street
Coral Springs, FL 33071
RE: Revocation of HQ 089218; Classification of cards; Heading 4909;
Heading 4911
Dear Mr. Lang:
On September 12, 1991, Customs (now Customs & Border Protection (“CBP”)) issued Headquarters Ruling Letter (HQ) 089218 to you concerning the classification of “greeting” cards and the components that make up the cards. In that ruling, CBP classified illustrated cards, which may or may not have a greeting, under heading 4909 of the Harmonized Tariff Schedule of the United States (HTSUS), as printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings.
For the reasons set forth below, we find that HQ 089218 was incorrect and that the proper classification of the cards without a greeting is under heading 4911, HTSUS, as other printed matter. We further find that HQ 089218 erroneously held that the components that make up the cards were classified separately, pursuant to GRI 1, HTSUS, in heading 3923, HTSUS, heading 2703, HTSUS, heading 1209, HTSUS and heading 0601, HTSUS. The unassembled or incomplete cards are correctly classified under headings 4909, HTSUS or 4911, HTSUS, pursuant to GRI 2(a).
Pursuant to section 625(c),Tariff Act of 1930 (19 U.S.C. 1625(c)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act, Pub. L. 103-182, 107 Stat. 2057, 2186
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1993), notice of the proposed revocation of HQ 089218 was published on May 21, 2003, in Vol. 37, No. 21 of the customs bulletin. CBP received two comments. A discussion of the comments will be set forth in the General Notice of Revocation and Modification, which will be published in the customs bulletin on August 6, 2003.
FACTS:
A description of the merchandise at issue in HQ 089218 reads as follows:
The article under consideration consists of a card which is folded over on itself and glued. There is a seed or bulb packet in between the glued sides of the card. The plastic blister, which holds a flower pot and a peat
pellet, fits into a notch in the card, with the ears of both the front and back halves of the plastic blister fitting between the glued halves of the card.
The card is illustrated, as appropriate to the seed/bulb, and may contain a two word greeting on the front. The illustration may be a snow covered fir
tree in the case of the card which accompanies the fir tree seeds. Other illustrations appear on other cards. These cards may be imported with all the components fully assembled ready for retail state. These cards may be imported with all its components present in an unassembled condition. Such cards with unassembled components will be assembled prior to being marketed for retail sale. Some of the cards may be imported incomplete with components to be added subsequent to importation and assembled before the “card” is put up for retail sale. One or more components, e.g. seed and/or peat pellet, may be imported together or separately and assembled with other components or groups of components subsequent to importation and before the “card” is ready for retail sale.
ISSUE:
Are the cards classifiable under heading 4909, HTSUS, as cards bearing a personal greeting, message or announcement or under heading 4911, HTSUS, as other printed matter?
LAW AND ANALYSIS:
Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that classification shall be determined according to the terms of the headings and any relative section or chapter notes. Merchandise that cannot be classified in accordance with GRI 1 is to be classified in accordance with subsequent GRI's taken in order.
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Additionally, the Explanatory Notes (EN’s) to the Harmonized Commodity Description and Coding System constitute the official interpretation of the nomenclature at the international level. The EN’s are not legally binding. However, they do represent the considered views of classification experts of the Harmonized System Committee. It has therefore been the practice of CBP to follow, whenever possible, the terms of the EN’s when interpreting the HTSUS.
Heading 4909, HTSUS, provides for “Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings.”
The terms “greeting, message or announcement” are defined in Webster’s Deluxe Unabridged Dictionary, 1979, as follows:
greeting – the act or words of a person who greets [at 800];
See also Webster’s Ninth New Collegiate Dictionary, 1991, defining
greeting as “a salutation at meeting” or “expression of good wishes”;
message – any communication, written or oral, sent between persons
[at 1130];
announcement – a written or printed notice [at 74].
In our opinion, the definition of “message” – any communication, written or oral – has a broad application. For example, a communication may be in the form of an editorial comment, expression of an idea, or the transmission or conveyance of knowledge or information. However, we note that marketing information such as a bar code, style number, company name and address, design/copyright and country of origin, which is generally printed on the back of a card, does not constitute a message sent between persons for purposes of heading 4909, HTSUS.
Additionally, the Explanatory Notes to heading 4909, HTSUS, provide examples of the products comprised in the heading, particularly:
* * * *
Christmas, New Year, birthday or similar cards. These may be in the form of picture postcards, or consist of two or more folded leaves fastened together, one face or more being devoted to pictorial matter. The term “similar cards” is to be taken to include cards used to announce births or christenings, or for conveying congratulations or thanks. The printed cards may incorporate trimmings such as ribbons, cords, tassels and embroidery, or
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novelty features such as pull-out views, or be decorated with glass powder, etc.
The nomenclature in heading 4909, HTSUS, and the Chapter 49 notes make a distinction between printed material in the form of literary text and printed material in the form of illustrations. For example, heading 4909, HTSUS, is divided into two parts, separated by a semicolon. The first part of the heading provides for “printed or illustrated postcards.” Emphasis added. The second part of the heading covers “printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings.” Emphasis added. Based on the terms of the heading, the phrase
“bearing personal greetings, messages or announcements” clearly requires some form of literary text. Simply stated, cards of heading 4909, HTSUS, may consist of plain cards printed with a greeting, message or announcement, or cards with a
printed greeting, message or announcement that are also decorated. The heading does not cover cards that are printed only with illustrations.
In addition to the language of heading 4909, Note 4 to Chapter 49, HTSUS, further demonstrates the distinction between literary and illustrated material for the purposes of that chapter. While the first part of that note addresses heading 4901, HTSUS (“Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets”), the last sentence is relevant in this case. It states that “printed pictures or illustrations not bearing a text, whether in the form of signatures or separate sheets, fall in heading 4911.” Emphasis supplied.
Heading 4911, HTSUS, provides for “other printed matter including printed pictures and photographs.”
The cards in the instant case present three scenarios. In some instances, the cards contain a short greeting. Those cards clearly satisfy the terms of heading 4909, HTSUS. Most of the “printing” on the cards, however, consists of directions related to growing a tree/plant. We consider this information to be consistent with the definition of a message in that it transmits and or conveys knowledge or information. Thus, those cards are also classified under heading 4909, HTSUS. On the other hand, the illustrated cards “not bearing a text” do not satisfy the terms of heading 4909, HTSUS, and are classifiable in heading 4911, HTSUS, as other printed matter.
Finally, we note that in HQ 089218 CBP erroneously found that the components that make up the cards were separately classified in heading 3923, HTSUS, heading 2703, HTSUS, heading 1209, HTSUS and heading 0601, HTSUS, pursuant to GRI 1, HTSUS, stating:
We have concluded that the article under consideration is merely a group of separate components which are packaged together as a novelty item.
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Based thereon, we have concluded that the components are separately dutiable in accordance with GRI 1 whether they are fully or partially assembled, unassembled, whether or not imported together and regardless of the effort subsequent to importation needed to place them in condition ready for retail sale.
GRI 2(a) reads:
Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of
the complete or finished article. It shall also include a reference to the article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.
The correct application of the GRI’s mandates that the assembled, finished cards are classified pursuant to GRI 1, HTSUS, under headings 4909 or 4911, as discussed above. However, the components that make up the unassembled cards, if entered together, have the essential character of the complete or finished cards and are therefore classifiable in headings 4909 or 4911, as appropriate, pursuant to GRI 2(a), HTSUS. If the card components come in unassembled and incomplete, we would classify them following the same GRI 2(a) principles. For purposes of this ruling, we assume that the incomplete or unassembled cards have the essential character of the complete or finished cards.
HOLDING:
HQ 089218 is REVOKED. The illustrated cards that do not contain a personal greeting, message or announcement are classified under heading 4911, HTSUS, which provides for “Other printed matter, including printed pictures and photographs.”
We do not have sufficient information to provide you with the tariff classification at the 10-digit level. If the cards are printed by lithography, they are classifiable under subheading 4911.91.20, HTSUS. Merchandise classifiable under that tariff provision is dutiable at 0.3¢/kg.
If the cards are not printed by lithography, they are classifiable under subheading 4911.91.40, HTSUS, as other pictures, designs and photographs. Merchandise classifiable under that tariff provision is dutiable at 0.3 percent ad valorem.
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The illustrated cards bearing a written greeting, message or announcement are classified under subheading 4909.00.4040, HTSUS. They are dutiable at 0.5 percent ad valorem.
In accordance with 19 U.S.C. 1625(c), this ruling will become effective 60 days after its publication in the customs bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial Rulings Division