807660 80 Ruling Active

The tariff classification of a greeting card, pen and pine seeds from Canada

Issued March 17, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4909.00.40, 1209.99.2000, 9608.10.0000

Headings: 4909, 1209, 9608

Product description

The tariff classification of a greeting card, pen and pine seeds from Canada

CBP rationale

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 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 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.

Full text

NY 807660 March 17, 1995 CLA-2-96:S:N:N3:113 807660 JTS CATEGORY: Classification TARIFF NO.: 9608.10.0000; 4909.00.40.20; 1209.99.2000 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

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