The tariff classification of paper stationery articles, from India.
Issued February 23, 1993 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4817.20.4000, 4817.30.0000, 4817.10.0000
Headings: 4817
Product description
Style 253929, Palace Floral Stationery, is stationery cards and envelopes, made of plain, printed paper. They are wrapped in clear plastic, and are packed in a box made of sugarcane (-derived paperboard). Style 293929 is a note-card made of paper (derived from sugarcane), blank on three surfaces, and printed fwith a picture of an animal on the fourth (cover) face. It is accompained by a matching envelope, unprinted, but is not packed for retail sale.
CBP rationale
The applicable subheading for the boxed stationery, style 253929 will be 4817.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for :Boxes.
Full text
NY 882856 February 23, 1993 CLA-2-48:S:N:N8:234 882856 CATEGORY: Classification TARIFF NO.: 4817.30.0000; 4817.20.4000; 4817.10.0000 Ms. Lisa Giamboi Putumayo 14 Wooster Street New York, N.Y. 10012 RE: The tariff classification of paper stationery articles, from India. Dear Ms. Giamboi: In your letter dated February 10, 1993, you requested a tariff classification ruling. Samples were submitted, which will be returned to you, as requested. Style 253929, Palace Floral Stationery, is stationery cards and envelopes, made of plain, printed paper. They are wrapped in clear plastic, and are packed in a box made of sugarcane (-derived paperboard). Style 293929 is a note-card made of paper (derived from sugarcane), blank on three surfaces, and printed fwith a picture of an animal on the fourth (cover) face. It is accompained by a matching envelope, unprinted, but is not packed for retail sale. The applicable subheading for the boxed stationery, style 253929 will be 4817.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for :Boxes..., of paper or paperboard, containing an assortment of paper stationery. The duty rate will be 4.2 percent. The applicable subheading for the note-card of style 293929 will be 4817.20.4000, HTS, which provides for: Other (than certain enumerated) letter cards...and correspondence cards, of paper or paperboard. The rate of duty will be 3.2 percent. The applicable rate of duty for the envelopes of style 293929 will be 4817.10.000, 4817.20.0000, and 4817.10.0000 HTS, which provides for: Envelopes, of paper or paperboard. The rate of duty will be 4 percent. Articles classifiable under subheading 4817.10.4000, HTS, which are products of India 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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