The tariff classification of foliage-decorated paper wallhangings and envelopes from Madagascar.

NY 861187 MAR 15 1991 CLA-2-48:S:N1:234 861187 CATEGORY: Classification TARIFF NO.: 4823.90.8500 Ms. Patricia Rizner 1205 Mill Pond Dr. South Windsor, CT 06074 RE: The tariff classification of foliage-decorated paper wall hangings and envelopes from Madagascar. Dear Ms. Rizner: In your undated letter received by this office on February 15, 1991, together with a follow-up dated March 1, you requested a tariff classification ruling. Samples of two kinds of merchandise were submitted and will be retained for reference. The first item, described as a wall hanging, is an 8 x 16 inch sheet of rough-textured, deckle-edge paper (possibly handmade), one side of which is decorated with dried flowers, including leaves, stems and petals. These appear to be held flat on the surface of the paper by means of thin overlays of paper fibers strategically placed for such purpose at various locations. The second item consists of the same type of paper made up into an article resembling a standard, business-size mailing envelope. The flap, which is not gummed, has a deckle edge, and the area of the front where a stamp would normally be placed is decorated, like the wall hanging, with foliage. The characteristics of this envelope are such that it would not, in our opinion, be acceptable to the U.S. Postal Service for the mailing of letters, documents or the like; longstanding administrative practice dictates that such unsuitability precludes the article from being considered an "envelope" for tariff classification purposes. The applicable subheading for the foliage-decorated paper wall hangings as well as the "envelopes" will be 4823.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) articles of paper. The rate of duty will be 5.3%. Articles classifiable under subheading 4823.90.8500, HTS, which are products of Madagascar, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. We note that the samples are not marked with their country of origin. The merchandise is required to be so marked upon importation into the United States. 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