This ruling has been revoked and is no longer current.

Superseded by {966415}.

D88805 D8 Ruling REVOKED

The tariff classification of blank notecards, from Ireland

Issued March 11, 1999 by U.S. Customs and Border Protection.

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D8 D88805 (March 11, 1999)

Tariff classification

HTS codes: 4817.20.4000

Headings: 4817

Product description

The samples are paper notecards or correspondence cards, each with a matching accompanying paper envelope, packaged for retail sale in a sealed clear cellophane wrapper. They contain no printed messages, personal greetings, or announcements, and are decorated on the front face with printed reproductions of "thoughtfully selected and hand picked (flowers and leaves of) the fields and byways of Ireland". The interior faces are blank, and are thus suitable for written correspondence and/or greeting. The rear face of each card is suitably marked with its country of origin, Ireland. The two samples are designated "Code N1" and "Code N7".

Full text

NY D88805 March 11, 1999 CLA-2-48:RR:NC:2:234 D88805 CATEGORY: Classification TARIFF NO.: 4817.20.4000 Mr. David Knight Director Willow Design & Publishing Limited Cootehall, Boyle, Co. Roscommon Ireland RE: The tariff classification of blank notecards, from Ireland Dear Mr. Knight: In your letter dated February 17, 1999, you requested a tariff classification ruling for certain paper notecards. Two samples were submitted, which will be retained for reference. The samples are paper notecards or correspondence cards, each with a matching accompanying paper envelope, packaged for retail sale in a sealed clear cellophane wrapper. They contain no printed messages, personal greetings, or announcements, and are decorated on the front face with printed reproductions of "thoughtfully selected and hand picked (flowers and leaves of) the fields and byways of Ireland". The interior faces are blank, and are thus suitable for written correspondence and/or greeting. The rear face of each card is suitably marked with its country of origin, Ireland. The two samples are designated "Code N1" and "Code N7". The applicable subheading for cards represented by these samples will be 4817.20.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated) Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard. The rate of duty is 1.6 percent. 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 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 this ruling, contact National Import Specialist Carl Abramowitz, at (212) 637-7060. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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