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The tariff classification of paperboard slip-cases and printed paper labels from Japan.
Issued October 2, 1992 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard87 878687 (October 2, 1992)
Tariff classification
HTS codes: 4821.10.2000, 4819.20.0040
Product description
Item 2-480-018-3, "Fancy Case", is a flat, unassembled printed slip-case for the marketing of blank Beta Video Tape. Item 2-456-059-12 is a blue-colored open stand or holder of paperboard which has been glued along one edge, and would presumably be imported flat and unassembled. When assembled, this article would measure 3 3/4" x 1 3/4" x 3 3/4", and would be open at the top. Your designation for this product is "fancy box". Your third sample is a rectangular printed sheet of release paper, 7 1/8" x 4 3/8", holding printed paper labels of various (smaller) dimensions. The printing appears to be by a lithographic process.
CBP rationale
printed paper labels of various (smaller) dimensions. The printing appears to be by a lithographic process. The applicable subheading for the "Fancy Case" and "Fancy Box" will be 4819.20.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Folding cartons, boxes and cases, of non-corrugated paper or paperboard. The rate of duty will be 2.8 percent ad valorem. The applicable subheading for the lithographically printed paper labels will be 4821.10.2000, HTS, which provides for: Paper labels of all kinds: Printed: Printed in whole or in part by a lithographic process. The rate of duty will be 8.8 cents per kilo.
Full text
NY 878687 October 2, 1992 CLA-2-48:S:N1:234 878687 CATEGORY: Classification TARIFF NO.: 4819.20.0040; 4821.10.2000 Mr. Sal Della Ventura Sony Corporation of America 1 Sony Drive Park Ridge, New Jersey 07656-8003 RE: The tariff classification of paperboard slip-cases and printed paper labels from Japan. Dear Mr. Della Ventura: In your letter dated September 18, 1992, you requested a tariff classification ruling. Samples were submitted, which will be retained for reference. Item 2-480-018-3, "Fancy Case", is a flat, unassembled printed slip-case for the marketing of blank Beta Video Tape. Item 2-456-059-12 is a blue-colored open stand or holder of paperboard which has been glued along one edge, and would presumably be imported flat and unassembled. When assembled, this article would measure 3 3/4" x 1 3/4" x 3 3/4", and would be open at the top. Your designation for this product is "fancy box". Your third sample is a rectangular printed sheet of release paper, 7 1/8" x 4 3/8", holding printed paper labels of various (smaller) dimensions. The printing appears to be by a lithographic process. The applicable subheading for the "Fancy Case" and "Fancy Box" will be 4819.20.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Folding cartons, boxes and cases, of non-corrugated paper or paperboard. The rate of duty will be 2.8 percent ad valorem. The applicable subheading for the lithographically printed paper labels will be 4821.10.2000, HTS, which provides for: Paper labels of all kinds: Printed: Printed in whole or in part by a lithographic process. The rate of duty will be 8.8 cents per kilo. 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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