The tariff classification of greeting cards and stationery from China.
Issued October 18, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4909.00.4020, 4823.59.4040, 4820.10.2020
Product description
Style 259144 is a set of 12 greeting cards, with matching envelopes, put up for sale in a recloseable clear plastic package. The face of each 4 1/2" x 4 3/4" folded paper card is printed with a design and brief wording, such as "Season's Greetings" or "Happy Holidays." The interiors and the accompanying paper envelopes are blank.
CBP rationale
The applicable subheading for style 259144 will be 4909.00.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for printed greeting cards, with or without envelopes. The applicable subheading for style 259134 will be 4820.10.2020, HTS, which provides for memorandum pads, letter pads and similar articles, of paper or paperboard. The applicable subheading for style 259130 will be 4823.59.4040, HTS, which provides for other (than certain enumerated) paper and paperboard, cut to size or shape, of a kind used for writing, printing or other graphic purposes.
Full text
NY A88059 October 18, 1996 CLA-2-48:RR:NC:2:234 A88059 CATEGORY: Classification TARIFF NO.: 4909.00.4020; 4820.10.2020; 4823.59.4040 Ms. Meredith Covey The Gap, Inc. Two Harrison San Francisco, CA 94105 RE: The tariff classification of greeting cards and stationery from China. Dear Ms. Covey: In your letter dated September 20, 1996, you requested a tariff classification ruling. Three samples were submitted and are being returned to you as requested. Style 259144 is a set of 12 greeting cards, with matching envelopes, put up for sale in a recloseable clear plastic package. The face of each 4 1/2" x 4 3/4" folded paper card is printed with a design and brief wording, such as "Season's Greetings" or "Happy Holidays." The interiors and the accompanying paper envelopes are blank. The applicable subheading for style 259144 will be 4909.00.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for printed greeting cards, with or without envelopes. The rate of duty will be 3.9%. Style 259134 is identified as a "color block memo pad." It consists of a 1 1/4"-thick stack of 5" square sheets of white paper, bound along one edge by an adhesive strip. This pad of paper has been placed within a brightly colored wraparound paperboard cover, from which it can be removed. The cover features an elastic-band closure. The applicable subheading for style 259134 will be 4820.10.2020, HTS, which provides for memorandum pads, letter pads and similar articles, of paper or paperboard. The rate of duty will be 3.2%. Style 259130 is a stationery set consisting of eight brightly colored sheets of heavyweight writing paper (5 7/8" square) with eight matching envelopes featuring string tie closures. The items are packaged together in a recloseable clear plastic retail container. For tariff purposes they are considered "goods put up in sets for retail sale," with the essential character imparted by the sheets of writing paper. The applicable subheading for style 259130 will be 4823.59.4040, HTS, which provides for other (than certain enumerated) paper and paperboard, cut to size or shape, of a kind used for writing, printing or other graphic purposes. The rate of duty will be 2.4%. We note that the samples are not marked with their country of origin. When imported into the United States, the goods will be required to be so marked, legibly and in a conspicuous place. 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 Carl Abramowitz at (212) 466-5733. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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