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The tariff classification of paperboard folders from Canada.
Issued October 10, 1995 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard81 815020 (October 10, 1995)
Tariff classification
HTS codes: 4820.30.0040
Headings: 4820
Product description
It is a paperboard folder, measuring about 9" x 14" in its closed position, with an interior bottom lip designed to hold loose papers and the like. The exterior is printed with a picture and a corporate logo, while the interior is printed with advertisements and general information of interest to persons planning a move to a new home.
CBP rationale
The applicable subheading for the "real estate presentation folder" will be 4820.30.0040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other (than certain enumerated) binders, folders and file covers, of paper or paperboard.
Full text
NY 815020 October 10, 1995 CLA-2-48:R:N4:234 815020 CATEGORY: Classification TARIFF NO.: 4820.30.0040 Mr. James H. Towndrow NYVISTA, Inc. 9305 Buffalo Avenue Niagara Falls, N.Y. 14304 RE: The tariff classification of paperboard folders from Canada. Dear Mr. Towndrow: In your letter dated September 14, 1995, you requested a tariff classification ruling. A sample identified as a "real estate presentation folder" was submitted and will be retained for reference. It is a paperboard folder, measuring about 9" x 14" in its closed position, with an interior bottom lip designed to hold loose papers and the like. The exterior is printed with a picture and a corporate logo, while the interior is printed with advertisements and general information of interest to persons planning a move to a new home. The applicable subheading for the "real estate presentation folder" will be 4820.30.0040, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), which provides for other (than certain enumerated) binders, folders and file covers, of paper or paperboard. The general rate of duty will be 4.8%. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 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 (212) 466-5733. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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