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February 26, 1999

CLA-2-48,49:RR:NC:2:234 D88535

CATEGORY: CLASSIFICATION

TARIFF NO.: 4817.20.4000, 4911.91.4040

Mr. Jeremy Neave
Perspectives Photographics
Bryn y Groes, Nannerch, Mold.
Flintshire, CH7 5QS
United Kingdom

RE: The tariff classification of handmade paper cards, from England

Dear Mr. Neave:

In your letter, undated, received in this office February 23, 1999, you requested a tariff classification ruling for certain handmade paper cards which you characterize as "suitable for written correspondence", produced in the U.K. Samples were submitted, which will be retained for reference.

You describe the articles as "handmade cards consist(ing) of photographic images hand mounted onto (paper)board, with additional boards, papers and decorations applied by hand. Some of the cards have a window cut out of the front of the card. There are no messages printed on the inside of the cards. (They) are supplied with an envelope and are ready for retail with a cellophane wrapper."

We concur that none of the cards bear "(printed) personal greetings, messages or announcements". Each cellophane wrapped card with envelope will be considered a "set", which is classifiable according to the tariff provision describing that component which imparts the essential character to the set.

Certain of the sample cards do not contain space for written correspondence, but are in effect mounted photographs. Others do contain such space, and are consequently, as you indicate, suitable for written correspondence. Type 1 Hand made Window Cards do not contain space dedicated for written correspondence, but are merely framed photographs.

Type 2 cards do contain space for written correspondence. In these, the mounted photographs constitute decoration.

Type 3, "Tall Cards" also contain such space.

Type 4, "Hand made card with postcard image", does not respond obviously to the description "postcard image". These cards, do, nevertheless, also contain space for written correspondence.

The applicable subheading for Type 1 Hand made Window Cards will be 4911.91.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated) (printed) Pictures, designs and photographs.The rate of duty is 1.6 percent.

The applicable subheading for cards of Types 2, 3 and 4, will be 4817.20.4000, 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

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