The tariff classification of greeting cards and art printsmade with dried leaves, from India.
Issued February 3, 1992 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4909.00.4020, 4911.91.4040
Product description
It is a folded paper greeting card, printed on the front with the word "Greetings." Affixed to the inside of the card is a dried leaf (obtained from a tree or other plant) which has been screen printed with a multicolored picture. The printed leaf is mounted on a black paper backing sheet, and is protected and covered by a glassine-paper flap. You indicate that when the cards are imported, the printing on the leaves will be pictorial (like the sample), or will consist of corporate trademarks/logos for use in promotional or fund-raising applications. You are also interested in the tariff treatment of the dried, printed leaves imported simply as "art prints," i.e., pictures not incorporated into greeting cards.
CBP rationale
The applicable subheading for the above-described greeting cards with printed leaves will be 4909.00.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for printed greeting cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings. The applicable subheading for the "art prints," i.e., dried leaves which have been screen printed with pictures, will be 4911.91.4040, HTS, which provides for other (non-enumerated) printed pictures.
Full text
NY 870800 FEBRUARY 3, 1992 CLA-2-49:S:N1:234 870800 CATEGORY: Classification TARIFF NO.: 4909.00.4020; 4911.91.4040 Mr. Irwin Ferreira 499 Fort Washington Ave. Apartment # 6 F New York, N.Y. 10033-4609 RE: The tariff classification of greeting cards and art prints made with dried leaves, from India. Dear Mr. Ferreira: In your letters dated December 26, 1991 and January 12, 1992, you requested a tariff classification ruling. A sample was submitted and will be retained for reference. It is a folded paper greeting card, printed on the front with the word "Greetings." Affixed to the inside of the card is a dried leaf (obtained from a tree or other plant) which has been screen printed with a multicolored picture. The printed leaf is mounted on a black paper backing sheet, and is protected and covered by a glassine-paper flap. You indicate that when the cards are imported, the printing on the leaves will be pictorial (like the sample), or will consist of corporate trademarks/logos for use in promotional or fund-raising applications. You are also interested in the tariff treatment of the dried, printed leaves imported simply as "art prints," i.e., pictures not incorporated into greeting cards. The applicable subheading for the above-described greeting cards with printed leaves will be 4909.00.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for printed greeting cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings. The duty rate will be 4.9%. The applicable subheading for the "art prints," i.e., dried leaves which have been screen printed with pictures, will be 4911.91.4040, HTS, which provides for other (non-enumerated) printed pictures. The rate of duty will be 3.1%. Articles classifiable under subheadings 4909.00.4020 and 4911.91.4040, HTS, which are products of India, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. As for your question regarding possible restrictions on this merchandise, we recommend that you contact the U.S. Department of Agriculture (APHIS) for information. Inquiries may be directed to that agency at 1201 Corbin Street, Elizabeth, N.J. 07201, telephone number (201) 344-0781. We also note that the samples are not marked with their country of origin. The merchandise must be so marked (i.e., "Made in India") upon importation into the United States. Because of their aesthetic nature, it will be acceptable to mark the items on their back sides, as long as such marking will not be concealed from the ultimate purchaser or recipient. In addition, you should be aware that the importation of articles bearing recorded trademarks cannot be done indiscriminately. Such articles must be imported by the recordants (trademark owners) themselves or by parties who possess the recordant's prior, written authorization to do so. 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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