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869182 86 Ruling Active

The tariff classification of a rice paper notebook, fromNepal

Issued January 24, 1992 by U.S. Customs and Border Protection.

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86 869182 (January 24, 1992)

Tariff classification

HTS codes: 4820.10.2050

Headings: 4820

Product description

Pages from the sample were analyzed by our Customs Laboratory, which advises that they are sheets of white paper, composed of chemical cellulosic fibers, not rice. The notebook consists of blank pages, measures approximately 6 3/8 inches by 4 3/8 inches, and is about 1/2 inch thick, including the thickness of covers, which are rigid and completely covered with a decorative textile material.

CBP rationale

The applicable subheading for the bound notebook will be 4820.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for Notebooks, of paper or paperboard.

Full text

NY 869182 JANUARY 24, 1992 CLA-2-48:S:N1:234 869182 CATEGORY: Classification TARIFF NO.: 4820.10.2050 Mr. Ray McLean Wolf D. Barth Co., Inc. 2580 south 156th Street, Building A Seattle, Washington 98158 RE: The tariff classification of a rice paper notebook, from Nepal Dear Mr. McLean: In your letter dated November 20, 1991 on behalf of Far East Handicrafts & Imports, of Spokane, Washington, you requested a tariff classification ruling. A sample notebook was submitted, which will be retained for reference. Pages from the sample were analyzed by our Customs Laboratory, which advises that they are sheets of white paper, composed of chemical cellulosic fibers, not rice. The notebook consists of blank pages, measures approximately 6 3/8 inches by 4 3/8 inches, and is about 1/2 inch thick, including the thickness of covers, which are rigid and completely covered with a decorative textile material. The applicable subheading for the bound notebook will be 4820.10.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for Notebooks, of paper or paperboard. The duty rate will be 4 percent ad valorem. Articles classifiable under subheading 4820.10.2050, HTS, which are products of Nepal are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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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