The tariff classification of "prayer cards" from Italy

NY F80104 November 23, 1999 CLA-2-49:RR:NC:2:234 F80104 CATEGORY: Classification TARIFF NO.: 4911.91.2040, 9903.08.11 Mr. Leonard Ficarelle Woltmann & Bonventre, Inc., 149-15 177th Street Jamaica, New York 11434 RE: The tariff classification of “prayer cards” from Italy Dear Mr. Ficarelle: In your letter dated October 28, 1999, on behalf of your client, Superior International Corporation, you requested a tariff classification ruling. Samples were submitted, which will be retained for reference. They are sheets of paper, about 0.20 mm in thickness, printed in color on one surface only, by what appears to be a lithographic process, with religious pictures, pertaining to the Christian faith. Each sheet is partially die-cut, so that eight (8) “cards” are discernible. Each card measures 4 ¼” x 2 ½”. There is no printing on the reverse side of the sheet. We understand that these cards will be further printed, after importation, on the blank reverse side, with the name of a recently deceased person, along with the text of a prayer which relates to the person of the holy individual or individuals portrayed on the other face of the card. The applicable subheading for the prayer cards described will be 4911.91.2040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Lithographs on paper or paperboard: Not over 0.51 mm in thickness: Other (than posters). The normal trade relations rate of duty would be 6.6 cents per kilo. However, the HTS has been modified by adding in numerical sequence the following superior text and subheadings to subchapter III of chapter 99: 9903.08.11 Articles, the product of …Italy…: Lithographs on paper or paperboard, not over 0.51 mm in thickness, printed not over 20 years at time of importation (provided for in subheading 4911.91.20). Under this provision, prayer cards, as described, from Italy, classifiable under subheading 4911.91.2040, HTS, are subject to a 100 percent ad valorem rate of duty. 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 212-637-7060. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division