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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

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See also:

• Tariff No.: 4909.00.40 - Printed cards (except postcards) bearing personal greetings, messages or announcements, with or without envelopes or trimmings
• Tariff No.: 9802.00.80 - U.S. articles assembled abroad, which have not lost their physical identity or have not advanced in value or improved in condition abroad