The tariff classification of a hand-painted greeting card from India

NY J83686 April 25, 2003 CLA-2-49:RR:NC:2:234 J83686 CATEGORY: Classification TARIFF NO.: 4909.00.4020 Mr. Veenu Shekhar Sonia’s Catalog 2237 Lenox Place Santa Clara, California 95054 RE: The tariff classification of a hand-painted greeting card from India Dear Mr. Shekhar: In your letter dated March 15, 2003, you requested a tariff classification ruling for the referenced article. A sample was submitted, which will be retained for our records. The sample is a conventional bi-fold greeting card, of cream-colored paper or paperboard, blank on the interior surfaces and on the rear exterior. The front face of the card is hand-painted with a flower, and it is printed, above the flower, with the words, “Happy Valentine Day”. The card measures, in folded condition, approximately 7” x 5”. The paper or paperboard of which the card is made is said to be sent from the USA to India, where it is printed and painted, as described. The applicable subheading for cards like the sample will be 4909.00.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for: Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings: Other (than Postcards): Greeting cards. The duty rate will be 0.5 percent ad valorem. The card is a product of India, and will be required to be so marked, in its condition as imported. Articles classifiable under subheading 4909.00.4020, HTS, which are products of India may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP". 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 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division