800684 80 Ruling Active

The tariff classification of bookmarks from India.

Issued August 9, 1994 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3926.90.9590, 4823.90.8500

Headings: 3926, 4823

Product description

Two types of bookmarks will be imported. The first type of bookmark is composed of plastic; the second is composed of paper. The plastic bookmark is approximately rectangular, but has curved edges and a hole punched at the top.

CBP rationale

The applicable subheading for the plastic bookmarks will be 3926.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The applicable subheading for the paper bookmarks will be 4823.90.8500, HTS, which provides for other articles of paper or paperboard.

Full text

NY 800684 August 9, 1994 CLA-2-39:S:N:N6:221 800684 CATEGORY: Classification TARIFF NO.: 3926.90.9590; 4823.90.8500 Mr. Devaraj Thiruppathi 4825 Beverly Avenue N.E. Canton, OH 44714 RE: The tariff classification of bookmarks from India. Dear Mr. Thiruppathi: In your letter dated July 14, 1994, you requested a tariff classification ruling. Two types of bookmarks will be imported. The first type of bookmark is composed of plastic; the second is composed of paper. The plastic bookmark is approximately rectangular, but has curved edges and a hole punched at the top. The applicable subheading for the plastic bookmarks will be 3926.90.9590, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics, other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the paper bookmarks will be 4823.90.8500, HTS, which provides for other articles of paper or paperboard. The rate of duty will be 5.3 percent ad valorem. Articles classifiable under subheadings 3926.90.9590 and 4823.90.8500, HTS, which are products of India, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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 Area Director New York Seaport

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →