860796 86 Ruling Active

The tariff classification of leaflets from Japan.

Issued February 28, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4901.10.0040

Headings: 4901

Product description

It is a folded 13 x 18 cm sheet of paper printed with safety tips for users of portable electronic headsets. It is anticipated that, following importation, the item will be packaged with such a headset.

CBP rationale

The applicable subheading for the printed leaflet will be 4901.10.0040 Harmonized Tariff Schedule of the United States (HTS), which provides for printed books, brochures, leaflets and similar printed matter in single sheets, whether or not folded, other than reproduction proofs.

Full text

NY 860796 FEB 28 1991 CLA-2-49:S:N1:234 860796 CATEGORY: Classification TARIFF NO.: 4901.10.0040 Mr. Sal Della Ventura Sony Corporation of America Sony Drive Park Ridge, New Jersey 07656 RE: The tariff classification of leaflets from Japan. Dear Mr. Della Ventura: In your letter dated February 19, 1991, you requested a tariff classification ruling. A sample was submitted and will be retained for reference. It is a folded 13 x 18 cm sheet of paper printed with safety tips for users of portable electronic headsets. It is anticipated that, following importation, the item will be packaged with such a headset. The applicable subheading for the printed leaflet will be 4901.10.0040 Harmonized Tariff Schedule of the United States (HTS), which provides for printed books, brochures, leaflets and similar printed matter in single sheets, whether or not folded, other than reproduction proofs. The rate of duty will be free. 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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