851565 85 Ruling Active

The tariff classification of a "Floral Photo Screen" (Item14-3240) from Korea.

Issued April 25, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4823.90.6500

Headings: 4823

Product description

It is a photo frame consisting of four paperboard panels, each measuring about 7 x 19 cm, arranged into a fan-folded structure that resembles, in miniature form, a hinged, ornamental room divider or screen. It has a thin plastic coating or covering and is printed on one side with a floral pattern. The inner side of each panel has either one or two oval or rectangular cutouts with clear plastic windows, behind which photographs can be inserted for display. When partially unfolded, the article may be placed upright on a table or desk, thus providing an attractive showcase for said photos.

Full text

NY 851565 APR 25 1990 CLA-2-48:S:N1:234 851565 CATEGORY: Classification TARIFF NO.: 4823.90.6500 Ms. Laura Fumagalli Dakin, Inc. 7000 Marina Boulevard Brisbane, CA 94005 RE: The tariff classification of a "Floral Photo Screen" (Item 14-3240) from Korea. Dear Ms. Fumagalli: In your letter dated April 13, 1990, you requested a tariff classification ruling. A sample was submitted and will be retained for reference. It is a photo frame consisting of four paperboard panels, each measuring about 7 x 19 cm, arranged into a fan-folded structure that resembles, in miniature form, a hinged, ornamental room divider or screen. It has a thin plastic coating or covering and is printed on one side with a floral pattern. The inner side of each panel has either one or two oval or rectangular cutouts with clear plastic windows, behind which photographs can be inserted for display. When partially unfolded, the article may be placed upright on a table or desk, thus providing an attractive showcase for said photos. The applicable subheading for the "Floral Photo Screen" will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) articles of coated paperboard. The rate of duty will be 5.6%. 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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