The tariff classification of a memo box from China.
Issued May 8, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4823.59.4040, 6307.90.9989
Product description
Style number 73145 is a memo box made of cardboard base covered externally with woven textile fabric. The box measures approximately 4 7/16" x 4" x 1 13/16". It has a lift lid with a mirror on the inside of the lid. The exterior top of the lip is padded. The open compartment of the box is filled with 4" x 3 7/16" sheets of memo paper. The box is designed for other uses after paper is consumed. The box and the memo paper will be classified separately.
CBP rationale
The applicable subheading for Style number 73145, memo box, will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles. The applicable subheading for the memo paper will be 4823.59.4040, HTS, which provides for other paper and paperboard, of a kind used for writing, printing or other graphic purposes: Other: Other, Other.
Full text
NY A82752 May 8, 1996 CLA-2-63:RR:NC:TP:352 A82752 CATEGORY: Classification TARIFF NO.: 6307.90.9989; 4823.59.4040 Ms. Joanne Balice CBI Distributing Corp. 1501 North Michael Drive Wood Dale, IL 60191-1095 RE: The tariff classification of a memo box from China. Dear Ms. Balice: In your letter dated April 24, 1996, you requested a tariff classification ruling. Style number 73145 is a memo box made of cardboard base covered externally with woven textile fabric. The box measures approximately 4 7/16" x 4" x 1 13/16". It has a lift lid with a mirror on the inside of the lid. The exterior top of the lip is padded. The open compartment of the box is filled with 4" x 3 7/16" sheets of memo paper. The box is designed for other uses after paper is consumed. The box and the memo paper will be classified separately. The applicable subheading for Style number 73145, memo box, will be 6307.90.9989, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other. The rate of duty will be 7 percent ad valorem. The applicable subheading for the memo paper will be 4823.59.4040, HTS, which provides for other paper and paperboard, of a kind used for writing, printing or other graphic purposes: Other: Other, Other. The rate of duty will be 2.4 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Alan Tytelman at 212-466-5896. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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