870153 87 Ruling Active

The tariff classification of greeting cards (with envelopesand U.S. postage stamps) from China.

Issued December 31, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4909.00.4020, 9802.00.80

Headings: 9802, 4909

Product description

It is a greeting card, printed with pictures and a Mother's Day message, packed together with an appropriate mailing envelope in a sealed cellophane wrapper. You indicate that 29-cent U.S. postage stamps will be supplied to the Chinese manufacturer, who will affix them to the envelopes prior to exportation to the United States. This will give the ultimate purchaser the convenience of buying a greeting card with a pre-stamped envelope in one easy transaction.

CBP rationale

The applicable subheading for the greeting cards with pre- stamped envelopes will be 4909.00.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for printed greeting cards.

Full text

NY 870153 DECEMBER 31, 1991 CLA-2-49:S:N1:234 870153 CATEGORY: Classification TARIFF NO.: 4909.00.4020; 9802.00.80 Ms. Mary E. Keller The A.W. Fenton Company, Inc. P.O. Box 75029 Cincinnati, Ohio 45275-0029 RE: The tariff classification of greeting cards (with envelopes and U.S. postage stamps) from China. Dear Ms. Keller: In your letter dated December 23, 1991, on behalf of your client, Kenley Corporation (Mason, Ohio), you requested a tariff classification ruling. A sample was submitted and will be retained for reference. It is a greeting card, printed with pictures and a Mother's Day message, packed together with an appropriate mailing envelope in a sealed cellophane wrapper. You indicate that 29-cent U.S. postage stamps will be supplied to the Chinese manufacturer, who will affix them to the envelopes prior to exportation to the United States. This will give the ultimate purchaser the convenience of buying a greeting card with a pre-stamped envelope in one easy transaction. The applicable subheading for the greeting cards with pre- stamped envelopes will be 4909.00.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for printed greeting cards. The rate of duty will be 4.9%. A partial duty exemption will be allowed under HTS subheading 9802.00.80 (articles assembled abroad in whole or in part of fabricated components, the product of the United States) for the cost of the U.S. postage stamps. While the standard documentation requirements for this exemption are set forth in 19 C.F.R. 10.24, specific entry procedures, including your question regarding the necessity of export registration, should be discussed with local Customs officials at the port of importation. 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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