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HQ 959426




September 2, 1997

CLA-2 RR:TC:TE 959426 GGD

CATEGORY: CLASSIFICATION

TARIFF NO.: 4909.00.4020; 4909.00.2000; 4817.10.0000

Mr. Thierry Magnanou
Le Merle
La Douze 24330
France

RE: Cartoon-Printed Stationery; Postcards, Greeting Cards, and Envelopes; Headings 4909 and 4817, HTSUS

Dear Mr. Magnanou:

This letter is in response to your request of June 19, 1996, concerning the classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) of various articles of humorous printed stationery produced in France. Samples were submitted with the request.

FACTS:

The sample articles consist of postcards, greeting cards, and envelopes, all of which are printed with colorful cartoon figures and humorous greetings or statements.

ISSUE:

In what provisions of the HTSUS are the articles classified and what are the applicable rates of duty?

LAW AND ANALYSIS:

Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRI). GRI 1 provides that the classification of goods shall be determined according to the -2-
terms of the headings of the tariff schedule and any relative Section or Chapter Notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRI may then be applied. The Explanatory Notes (EN) to the Harmonized Commodity Description and Coding System, which represent the official interpretation of the tariff at the international level, facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and GRI.

Among other merchandise, chapter 49, HTSUS, covers printed pictures and other products of the printing industry. Heading 4909, HTSUS, provides for "Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings." The specific provision in which the humorous printed postcards are classified is subheading 4909.00.2000, HTSUSA. The humorous printed greeting cards and corresponding printed envelopes are classified in subheading 4909.00.4020, HTSUSA.

Although heading 4909, HTSUS, covers printed postcards and greeting cards that are imported with or without envelopes, that heading does not provide for printed envelopes that may be imported separately. We thus look to chapter 48, HTSUS, which covers, among other goods, articles of paper or paperboard including envelopes. Note 11 to chapter 48, HTSUS, states that:

Except for the articles of heading 4814 or 4821 [which essentially cover wallpaper and paper labels, respectively], paper...and articles thereof, printed with motifs, characters or pictorial representations, which are not merely incidental to the primary use of the goods, fall in chapter 49.

In this case, we find that any motifs, characters, or pictorial representations printed on the envelopes are merely incidental to the primary use of the goods as envelopes. Therefore, if imported separately, the humorous printed envelopes are classified not as printed material in chapter 49, but as envelopes in subheading 4817.10.0000, HTSUSA.

HOLDING:

The humorous printed postcards are classified in subheading 4909.00.2000, HTSUSA, the provision for "Printed or illustrated postcards; printed cards bearing personal greetings, messages or -3-
announcements, whether or not illustrated, with or without envelopes or trimmings: Postcards." The general column one duty rate is 2.8 percent ad valorem.

The humorous printed greeting cards, with or without envelopes, are classified in subheading 4909.00.4020, HTSUSA, the provision for "Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings: Other, Greeting cards." The general column one duty rate is 3.4 percent ad valorem.

The humorous printed envelopes, if imported separately, are classified in subheading 4817.10.0000, HTSUSA, the provision for "Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard...: Envelopes." The general column one duty rate is 2.8 percent ad valorem.

In response to your request for information as to Customs procedures concerning exports from France to the United States, we have enclosed a copy of the publication Importing into the United States (formerly Exporting to the United States).

Sincerely,

John Durant, Director
Tariff Classification
Appeals Division

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