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The tariff classification of paper doilies from Sweden.
Issued November 28, 1990 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard85 858255 (November 28, 1990)
Tariff classification
HTS codes: 4823.90.8500
Headings: 4823
Product description
Described as a "printed cake doily," it is a circular sheet of uncoated glassine paper, 27 cm in diameter, with a scalloped circumference. One side is printed with a gold-colored design in the form of a 4-cm-wide decorative border.
CBP rationale
The applicable subheading for the paper doilies will be 4823.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) paper, cut to size or shape, and articles of paper.
Full text
NY 858255 NOV 28 1990 CLA-2-48:S:N1:234 858255 CATEGORY: Classification TARIFF NO.: 4823.90.8500 Mr. Martin J. Kest National Pulp & Paper Company, Inc. 3010 Westchester Avenue Purchase, N.Y. 10577 RE: The tariff classification of paper doilies from Sweden. Dear Mr. Kest: In your letter dated November 14, 1990, you requested a tariff classification ruling. A sample was submitted and will be retained for reference. Described as a "printed cake doily," it is a circular sheet of uncoated glassine paper, 27 cm in diameter, with a scalloped circumference. One side is printed with a gold-colored design in the form of a 4-cm-wide decorative border. The applicable subheading for the paper doilies will be 4823.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) paper, cut to size or shape, and articles of paper. The rate of duty will be 5.3%. 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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