803126 80 Ruling Active

The tariff classification of a paper and paperboard coin album from Hong Kong.

Issued October 17, 1994 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4820.50.0000

Headings: 4820

Product description

The product is a two-page folder of paper and paperboard, entitled, on the front face or cover, "Wonderful World of Coin Collecting", and sub-titled, "50 coins 50 countries". Inside the folder are cut-out spaces for holding 1 coin from each of 50 named countries. The spaces are printed with the identifying characteristic of the particular coin of that country which is intended to be fitted into the space provided for it. The folder is appropriately marked on the back cover, "Printed in Hong Kong", and with the copyright claim: (c) 1994 SSCA.

CBP rationale

1 coin from each of 50 named countries. The spaces are printed with the identifying characteristic of the particular coin of that country which is intended to be fitted into the space provided for it. The folder is appropriately marked on the back cover, "Printed in Hong Kong", and with the copyright claim: (c) 1994 SSCA. The applicable subheading for the product described will be 4820.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Albums for samples or for collections (of paper or paperboard). The rate of duty will be 4 percent.

Full text

NY 803126 October 17, 1994 CLA-2-48:S:N:N8:234 803126 CATEGORY: Classification TARIFF NO.: 4820.50.0000 Ms. Linda Pollackov Secure Customs Brokers, Inc. 167-39 147th Avenue Jamaica, N.Y. 11434 RE: The tariff classification of a paper and paperboard coin album from Hong Kong. Dear Ms. Pollackov: In your letter dated September 22, 1994, on behalf of your client, Volpone Stamps DBA Sports Stamps Assoc., you requested a tariff classification ruling. A sample was submitted, which will be retained for reference. The product is a two-page folder of paper and paperboard, entitled, on the front face or cover, "Wonderful World of Coin Collecting", and sub-titled, "50 coins 50 countries". Inside the folder are cut-out spaces for holding 1 coin from each of 50 named countries. The spaces are printed with the identifying characteristic of the particular coin of that country which is intended to be fitted into the space provided for it. The folder is appropriately marked on the back cover, "Printed in Hong Kong", and with the copyright claim: (c) 1994 SSCA. The applicable subheading for the product described will be 4820.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Albums for samples or for collections (of paper or paperboard). The rate of duty will be 4 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 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

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