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B82151 B8 Ruling Active

The tariff classification of book covers from Finland.

Issued February 25, 1997 by U.S. Customs and Border Protection.

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B8 B82151 (February 25, 1997)

Tariff classification

HTS codes: 4820.90.0000

Headings: 4820

Product description

Each is printed with the title and graphics pertaining to the particular volume for which it is intended. The samples, which represent two different types of cover, are given the following descriptions in literature accompanying your letter: "FinnBind": A unique, globally patented printed softcover alternative made of one piece of 200-400 gsm virgin (recyclable) carrier kraft board for paperbacks (novels, etc.), textbooks, manuals, directories or reference books. "WalkiCover": A one-piece, double-folded 300-460 gsm virgin (recyclable) fiber carrier kraft, printed cover for textbooks, manuals, directories or reference books that offers an alternative to traditional hard (which typically uses 3 pieces of inner board (front cover, spine & back cover)) and soft covers.

Full text

NY B82151 February 25, 1997 CLA-2-48:RR:NC:SP:234 B82151 CATEGORY: Classification TARIFF NO.: 4820.90.0000 Mr. Kevin McKeogh Fibex Inc. 123 East 54th Street New York, NY 10022 RE: The tariff classification of book covers from Finland. Dear Mr. McKeogh: In your letter dated February 5, 1997, you requested a tariff classification ruling. Two samples of paperboard covers of a kind used to bind printed books were submitted and will be retained for reference. Each is printed with the title and graphics pertaining to the particular volume for which it is intended. The samples, which represent two different types of cover, are given the following descriptions in literature accompanying your letter: "FinnBind": A unique, globally patented printed softcover alternative made of one piece of 200-400 gsm virgin (recyclable) carrier kraft board for paperbacks (novels, etc.), textbooks, manuals, directories or reference books. "WalkiCover": A one-piece, double-folded 300-460 gsm virgin (recyclable) fiber carrier kraft, printed cover for textbooks, manuals, directories or reference books that offers an alternative to traditional hard (which typically uses 3 pieces of inner board (front cover, spine & back cover)) and soft covers. The applicable subheading for "FinnBind" and "WalkiCover" will be 4820.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides, in pertinent part, for book covers (including cover boards and book jackets) of paper or paperboard. The rate of duty will be 3.7%. 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 Carl Abramowitz at 212-466-5733. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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