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The tariff classification of paperboard backs for photo frames, from Hong Kong.
Issued October 2, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardB8 B89794 (October 2, 1997)
Tariff classification
HTS codes: 4823.90.6500
Headings: 4823
Product description
It consists of a 12 x 29 cm sheet of stiff paperboard, coated on one side with black paint and black flock, which has been cut and scored so as to create a self-contained "door" measuring about 9 x 25 1/2 cm. Attached to the item is a hinged stand, also of flocked paperboard, as well as two rotatable metal tabs designed to secure the "door" in the closed position.
CBP rationale
The applicable subheading for the above-described "easelback" will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non enumerated) articles of coated paper or paperboard.
Full text
NY B89794 October 2, 1997 CLA-2-48:RR:NC:SP:234 B89794 CATEGORY: Classification TARIFF NO.: 4823.90.6500 Ms. Arlene Toder Bendix Mouldings, Inc. 37 Ramland Road South Orangeburg, NY 10962-2697 RE: The tariff classification of paperboard backs for photo frames, from Hong Kong. Dear Ms. Toder: In your letter dated September 17, 1997, you requested a tariff classification ruling. A sample identified as an "easelback," said to be used "to put on the back of photo frames," was submitted and will be retained for reference. It consists of a 12 x 29 cm sheet of stiff paperboard, coated on one side with black paint and black flock, which has been cut and scored so as to create a self-contained "door" measuring about 9 x 25 1/2 cm. Attached to the item is a hinged stand, also of flocked paperboard, as well as two rotatable metal tabs designed to secure the "door" in the closed position. The applicable subheading for the above-described "easelback" will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non enumerated) articles of coated paper or paperboard. The rate of duty will be 3.9%. 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, Robert B. Swierupski Director, National Commodity Specialist Division
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