874493 87 Ruling Active

The tariff classification of note cards from unspecified countries, in Europe or the Far East.

Issued May 27, 1992 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4817.30.0000

Headings: 4817

Product description

It is a paperboard bi-fold folder, measuring, in folded condition, 6 1/8" x 4 1/4", which will be imported containing 10 printed note-cards and 10 matching envelopes. The cards are in 2 designs, 5 of each, printed with reproductions of watercolor pictures of flowers, from the collection of the Royal Botanic Gardens, Kew, England. We note that you suggest classification for this product in HTS subheading 4817.20.4000; we feel, however, that it is more properly classifiable as set forth below.

Full text

NY 874493 May 27, 1992 CLA-2-48:S:N1:234 874493 CATEGORY: Classification TARIFF NO.: 4817.30.0000 Ms. Joyce Dell Random House, Inc. Westminster, Maryland 21157 RE: The tariff classification of note cards from unspecified countries, in Europe or the Far East. Dear Ms. Dell: In your letter dated May 11, 1992, to the District Director of Customs, Baltimore, you requested a tariff classification ruling. A sample was submitted, which will be retained for reference. It is a paperboard bi-fold folder, measuring, in folded condition, 6 1/8" x 4 1/4", which will be imported containing 10 printed note-cards and 10 matching envelopes. The cards are in 2 designs, 5 of each, printed with reproductions of watercolor pictures of flowers, from the collection of the Royal Botanic Gardens, Kew, England. We note that you suggest classification for this product in HTS subheading 4817.20.4000; we feel, however, that it is more properly classifiable as set forth below. The applicable subheading for the folder containing note- cards and envelopes will be 4817.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery. The General rate of duty will be 4.2 percent. Products classifiable in subheading 4817.30.0000 are eligible for reduced rates of duty if they are the products of certain countries, and otherwise meet certain requirements. When you have determined upon the country or countries in which you will have these products manufactured, the District Director's office in Baltimore will be able to advise you as to an appropriate rate. 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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