CLA-2-49:OT:RR:NC:2:234
Ms. Amy Rose
Milgram & Company Ltd.
500 – 407 McGill
Montreal, Quebec
Canada H2Y 2G7
RE: The tariff classification of printed material from China, Korea and Japan
Dear Ms. Rose:
In your letter dated February 11, 2010, you requested a tariff classification ruling.
The ruling was requested on two styles of printed material. Representative samples of a printed business card and a printed postcard were submitted for our examination. The samples are lenticular printed material which creates an animated or 3D effect. The lenticular printing process allows the viewer to see two different pictures which appear to alternate in the same space when the item is held at different angles.
Sample 1 is a lenticular printed business card which features a 3D effect. The business card displays a photo of the individual, the name, title, ID #, telephone number, etc. The printed image and text are printed directly onto a flexible plastic material. You state in your letter that, although the sample submitted is printed on one side, the actual items imported may be printed on both sides. The business card measures approximately 3 1/2” x 2 1/8”. The business cards will be sold by the box.
Sample 2 is a lenticular printed postcard featuring advertising material with an animated or 3D image. The face of the postcard is divided into quarter sections which feature four advertising images that change in view when held at different angles. You state in your letter that the images and text are first printed on paper then laminated with plastic. The back of the postcard is divided into two sections. The left side is designed for writing a note. The right side is printed with four lines to enter a mailing address and a designated postage stamp area in the upper right hand corner. The postcard measures 4” x 6”.
The applicable subheading for the lenticular printed material will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-enumerated)
printed matter, printed on paper in whole or in part by a lithographic process. The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
We note that the samples are not marked with the country of origin. To ensure that the ultimate recipient is informed of such origin, the imported business cards and postcards will be required to be individually marked, for example, "Printed in China," “Printed in South Korea” or “Printed in Japan.” If a U. S. address is printed anywhere on the cards, proper Customs marking requires that the country of origin appears in the plane of the address. In the alternative, the country of origin marking for these items should be printed on the reverse side of the printed image and text.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Patricia Wilson at (646) 733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division