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The tariff classification of paper from Vietnam.
Issued September 12, 1995 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard81 814311 (September 12, 1995)
Tariff classification
HTS codes: 4823.59.4040
Headings: 4823
Product description
The tariff classification of paper from Vietnam.
CBP rationale
The applicable subheading for the above-described rolls of paper will be 4823.59.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) paper and paperboard, cut to size or shape, of a kind used for writing, printing or other graphic purposes.
Full text
NY 814311 September 12, 1995 CLA-2-48:S:N3:234 814311 CATEGORY: Classification TARIFF NO.: 4823.59.4040 Mr. Robert Dailey 855 Broadway, Suite 2H Boulder, CO 80302 RE: The tariff classification of paper from Vietnam. Dear Mr. Dailey: In your letter dated August 26, 1995, you requested a tariff classification ruling. The merchandise in question is described as paper, made from bamboo, in the form of rolls intended to be used in adding machines or cash registers. The rolls, which will have hollow center base tubes (cores), will range from 38 to 70 millimeters in width. The applicable subheading for the above-described rolls of paper will be 4823.59.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) paper and paperboard, cut to size or shape, of a kind used for writing, printing or other graphic purposes. The rate of duty will be 30%. 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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