CLA-2-96:S:N:N3:113 807660 JTS
Mr. Doug Robertson
Robertson Terra Manufacturing Co.
P.O. Box 2
Thorburn, N.S., Canada B0K1W0
RE: The tariff classification of a greeting card, pen and pine
seeds from Canada
Dear Mr. Robertson:
In your letter dated February 28, 1995, you requested a
tariff classification ruling.
The merchandise is an Easter greeting card and envelope that
contains a ball point pen and a packet of pine seeds. The body
of the pen is made from maple trees and resembles bark in texture
and color. The seeds will be of the Scotch pine or Jack pine
tree species. Planting instructions are printed on the back of
the greeting card. For classification purposes, each item will
be treated individually.
The applicable subheading for the pen will be 9608.10.0000,
Harmonized Tariff Schedule of the United States (HTS), which
provides for ball point pens. The rate of duty will be 0.8 cents
each plus 5.4 percent ad valorem.
The applicable subheading for the greeting card with
envelope will be 4909.00.4020, Harmonized Tariff Schedule of the
United States (HTS), which provides for printed greeting cards
with or without envelopes or trimmings. The rate of duty will be
4.4 percent ad valorem.
The applicable subheading for the seeds will be
1209.99.2000, Harmonized Tariff Schedule of the United States
(HTS), which provides for seeds, fruits and spores, of a kind
used for sowing, other, tree and shrub. The rate of duty will be
free.
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 should be attached to the entry
documents filed at the time this merchandise is imported. If the
documents have been filed without a copy, this ruling should be
brought to the attention of the Customs officer handling the
transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport