The tariff classification of coated paperboard, from Korea Dear Mr. Zompa:
Issued May 11, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4811.31.2050
Headings: 4811
Product description
Four samples were furnished, marked as follows: 300 A Coated paperboard -250 GSM 300 B " " -400 GSM 300 C " " -300 GSM 300 D " " -480 GSM The samples are white on one surface and grey on the other. They are stated to be composed of "mainly cellulose fibers"; they are all coated with Acrylic synthetic latex. The stated use of these paperboards is as "covering/support material in packaging, books, and stationery items". We presume that these paperboards will be imported (a) in strips or rolls of a width exceeding 15 cm; or (b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state. If they are imported in any other format, this ruling will not be applicable.
Full text
NY C86689 May 11, 1998 CLA-2-48:RR:NC:2:234 C86689 CATEGORY: Classification TARIFF NO.: 4811.31.2050 Mr. Paul S. Zompa Director of Sales and Marketing Cover Luxe, Inc. 100 Founders Drive Woonsocket, Rhode Island 02895 RE: The tariff classification of coated paperboard, from Korea Dear Mr. Zompa: In your letter dated April 17, 1998, supplemented by a letter from Ms. Carol Fratus of your Customer Service Department, dated May 6, 1998, you requested a tariff classification ruling for certain coated paperboard from Korea. Samples were submitted, which will be retained for reference. Four samples were furnished, marked as follows: 300 A Coated paperboard -250 GSM 300 B " " -400 GSM 300 C " " -300 GSM 300 D " " -480 GSM The samples are white on one surface and grey on the other. They are stated to be composed of "mainly cellulose fibers"; they are all coated with Acrylic synthetic latex. The stated use of these paperboards is as "covering/support material in packaging, books, and stationery items". We presume that these paperboards will be imported (a) in strips or rolls of a width exceeding 15 cm; or (b) in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state. If they are imported in any other format, this ruling will not be applicable. The applicable subheading for grades 300 A, 300 B, 300 C, and 300 D, as described, will be 4811.31.2050, Harmonized Tariff Schedule of the United States (HTS), which provides for: Paper and paperboard, coated, impregnated or covered with plastics, (excluding adhesives): Bleached, weighing more than 150 GSM: 0.3 mm or more in thickness: Other (than certain enumerated kinds). The rate of duty is Free. 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 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 this ruling, contact National Import Specialist Carl Abramowitz, at (212) 466-5733. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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