NY 857929
NOV 15 1990
CLA-2-48:S:N1:234 857929
Mr. Donald J. Siegel
Hofun
Tanglin Post Office Box 0132
Singapore 9124
RE: The tariff classification of "note cards" and "matted
prints" from Singapore.
Dear Mr. Siegel:
In your letter dated October 16, 1990, you requested a
tariff classification ruling.
Three samples were submitted and will be retained for
reference.
The first item, designated a "watercolor note card," is a
single-fold card with a blank interior and a printed, color
reproduction of original artwork on its face. It is packed,
together with an envelope, in a cellophane pouch.
The applicable subheading for the "watercolor note card"
will be 4817.20.4000, Harmonized Tariff Schedule of the United
States (HTS), which provides for correspondence cards of paper or
paperboard. The rate of duty will be 3.2%.
The second item, a "watercolor note card with die cut," is
similar to the first, except that its cover incorporates a
design-integrated die-cut flap, underneath of which is an
accordion-fold, pull-out section printed with a message
("Greetings from Singapore") and several miniature pictures.
This card is also packed with an envelope in a cellophane pouch.
The applicable subheading for the "watercolor note card with
die cut" will be 4909.00.4020, HTS, which provides for printed
greeting cards. The rate of duty will be 4.9%.
The third item, a "matted print," is a 12 x 18 cm sheet of
paper bearing a lithographically printed reproduction of a work
of art (watercolor picture). It is mounted in a paperboard frame
having a thickness of about 2.65 mm.
The applicable subheading for the "matted print" will be
4911.91.3000, HTS, which provides for certain printed pictorial
lithographs on paper or paperboard: over 0.51 mm in thickness.
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