CLA-2 RR:CR:TE 966418 RH
Mr. Geoffrey Witts
Stone Marketing Limited
4 Ashby’s Yard
Medway Wharf Road
Tonbridge, Kent TN9 1RE
England
RE: Modification of NY E80955; Classification of cards; Heading 4909; Heading 4911; Heading 4817
Dear Mr. Witts:
On April 30, 1999, Customs (now Customs & Border Protection (“CBP”)) issued New York Ruling Letter (NY) E80955 to you concerning the classification of paper note cards and greeting cards from England. In that ruling, CBP classified cards with written greetings, messages or announcements under subheading 4909.00.4020 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. The cards with no wording on them or a single identifying word were classified under subheading 4817.20.4000, HTSUS, as letter cards, plain postcards and correspondence cards.
For the reasons set forth below, we find that NY E80955 was incorrect, in part, and that the proper classification of the cards without a written greeting is under heading 4911, HTSUS, as other printed matter. The correct classification of the cards with a single identifying word is under subheading 4909.00.4040, HTSUS.
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 NY E80955 reads as follows:
Five samples were submitted and will be retained for reference. Each is a folded paper card, about 4 ¼” x 6 1/8” in the closed position, individually
packed for retail sale with a suitable paper mailing envelope in a sealed cellophane packet. The various styles represented by the samples differ in the nature and extent of their printed content, as indicated below:
Style no. Face Interior
NKV2 Heart design; no wording Blank
NK1 Flower design, captioned Blank
With identifying word “poppy”
NKBD1 Picture followed by the words, Blank
“Happy Birthday”
NKCH19 Snowscape design; no wording The Words,
“Season’s
Greetings”
NKCH2 Bird design, followed by the Blank
words, “Merry Christmas”
The back of each card is largely blank, but the lower portion is printed with a bar code, style number, your company’s name and address, design/copyright information, and country of origin (“Printed in England”).
ISSUE:
Are the cards classifiable under heading 4817, HTSUS, as envelopes, letter cards, plain postcards and correspondence cards, under heading 4911, HTSUS, as other printed matter or under heading 4909, HTSUS, as cards bearing a personal greeting, message or announcement?
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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.
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 4817, HTSUS, provides for “Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery.”
The Explanatory Notes to heading 4817, HTSUS, provide guidance on the scope of the heading. They read, in relevant part:
This heading covers paper stationery of the kind used in correspondence, e.g., envelopes, letter cards, plain postcards (including correspondence cards). Separate writing paper in loose sheets or in blocks and certain other articles referred to below are, however, excluded.
These articles may be printed with addresses, names, trade marks, decorations, crests, initials, etc., merely incidental to their use as stationery.
Letter cards are sheets of paper or paperboard or cards with gummed (and sometimes perforated) edges or other provision for closing or sealing without the use of envelopes.
Plain postcards do not fall in this heading unless they contain printed provision for the address or stamp or other indications of their use.
Correspondence cards do not fall in this heading unless they have deckled or gilt edges or rounded corners, or are printed or otherwise prepared in such a manner as clearly to indicate their use as stationery.
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Plain cards not so prepared are classified in heading 48.23, as are, generally, unprinted visiting cards.
The heading also covers boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery.
The cards in question clearly do not fall within the definitions of letter cards, plain postcards or correspondence cards, which are covered by the first part of
heading 4817, HTSUS. Furthermore, the cards are not characteristic of any of the items in the second part of heading 4817, HTSUS, e.g., boxes, pouches, wallets and writing compendiums. Moreover, the pictorial matter on the cards in question forms the principal feature of the cards and is not “merely incidental” to their use. Accordingly, we find that the cards are not classifiable in heading 4817, 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.
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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 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 bearing the greetings “Happy Birthday”, “Season’s Greetings” and “Merry Christmas” clearly fall within heading 4909, HTSUS. Additionally, the cards with a flower design captioned with the identifying word “poppy” is a message in that it transmits and/or conveys knowledge or information by
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identifying the illustrations depicted on the cards. Accordingly, we find that such cards are also classifiable under heading 4909, HTSUS.
The cards that contain no text are classifiable under heading 4911, HTSUS, as other printed matter.
HOLDING:
NY E80955 is MODIFIED. Style NK1 containing a caption with the identifying word, “poppy”, is classifiable under subheading 4909.00.4040, HTSUS.
Merchandise classifiable under that tariff provision is dutiable at 0.5 percent ad valorem.
Style NKV2 bearing no text is classifiable under heading 4911, HTSUS, as other printed matter. 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 and are
not over 0.51 mm in thickness, 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.
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