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The tariff classification of certain paper articles fromJapan.
Issued March 18, 1993 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard88 883231 (March 18, 1993)
Tariff classification
HTS codes: 4817.20.4000, 4823.60.0040
Product description
These will be retained for reference. One article is a folded paper correspondence card, decorated with floral motifs on the outer surface. It does not bear any personal greeting, message or announcement. The other article is a rectangular paperboard coaster, about 4 inches square. A small triangular corner is decorated with a similar floral motif. (The paper of which these articles is made is said to be hand- made. You suggest that this fact places them in a "handicraft category" which is Free of duty. We are not aware of such a category for paper goods; we have attempted to contact you by telephone to discuss this, but have been unable to reach you.)
Full text
NY 883231 March 18, 1993 CLA-2-48:S:N8:234 883231 CATEGORY: Classification TARIFF NO.: 4817.20.4000; 4823.60.0040 Ms. Elaine Hruska P.E.C. International Traders, Inc. 400 East 56th Street New York, N.Y. 10022 RE: The tariff classification of certain paper articles from Japan. Dear Ms. Hruska: In your letter dated Feb. 2, 1993, you requested a tariff classification ruling. Samples of two articles were submitted, along with photographs illustrating their production. These will be retained for reference. One article is a folded paper correspondence card, decorated with floral motifs on the outer surface. It does not bear any personal greeting, message or announcement. The other article is a rectangular paperboard coaster, about 4 inches square. A small triangular corner is decorated with a similar floral motif. (The paper of which these articles is made is said to be hand- made. You suggest that this fact places them in a "handicraft category" which is Free of duty. We are not aware of such a category for paper goods; we have attempted to contact you by telephone to discuss this, but have been unable to reach you.) The applicable subheading for the folded paper correspondence card will be 4817.20.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated) Letter cards, plain postcards, and correspondence cards, of paper or paperboard. The rate of duty will be 3.2 percent. The applicable subheading for the paperboard coaster will be 4823.60.0040, HTS, which provides for: Other (than certain enumerated) Trays, dishes, plates, cups and the like, of paper or paperboard. The rate of duty will be 4.3 percent. 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
More rulings on the same tariff codes
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The tariff classification of novelty book/accessory kits from China.
The tariff classification of paper plates from China.
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