CLA-2-48:S:N1:234 874493
Ms. Joyce Dell
Random House, Inc.
Westminster, Maryland 21157
RE: The tariff classification of note cards from unspecified
countries, in Europe or the Far East.
Dear Ms. Dell:
In your letter dated May 11, 1992, to the District Director
of Customs, Baltimore, you requested a tariff classification
ruling.
A sample was submitted, which will be retained for
reference. It is a paperboard bi-fold folder, measuring, in
folded condition, 6 1/8" x 4 1/4", which will be imported
containing 10 printed note-cards and 10 matching envelopes. The
cards are in 2 designs, 5 of each, printed with reproductions of
watercolor pictures of flowers, from the collection of the Royal
Botanic Gardens, Kew, England.
We note that you suggest classification for this product in
HTS subheading 4817.20.4000; we feel, however, that it is more
properly classifiable as set forth below.
The applicable subheading for the folder containing note-
cards and envelopes will be 4817.30.0000, Harmonized Tariff
Schedule of the United States (HTS), which provides for: Boxes,
pouches, wallets and writing compendiums, of paper or paperboard,
containing an assortment of paper stationery. The General rate
of duty will be 4.2 percent.
Products classifiable in subheading 4817.30.0000 are
eligible for reduced rates of duty if they are the products of
certain countries, and otherwise meet certain requirements. When
you have determined upon the country or countries in which you
will have these products manufactured, the District Director's
office in Baltimore will be able to advise you as to an
appropriate rate. 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