The tariff classification of a table top leaf see through, from Thailand.
Issued August 30, 1999 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4911.99.8000, 9802.00.8065
Product description
It is a wood-framed display, designed to stand on a table top or other flat surface. Within the frame are two panes of clear glass, within which is suspended a laser-cut piece of paper in the shape of a veined leaf. One of the glass panels has printed on it the sentiment: “Live in peace and peace will live within you”, alongside the paper leaf. The outside dimensions of the “see through” are those of the frame: 8” x 6” x 1 ½”. The sample is identified by stock number: 1495LAS4227. All components of this article except the laser-cut paper leaf are the product of Thailand. The laser-cut paper leaf, of U.S. production, is sent to Thailand for assembly into the finished product.
CBP rationale
The applicable subheading for the table top leaf see through will be 9802.00.8065, Harmonized Tariff Schedule of the United States (HTS), which provides for: Articles (except certain textile apparel goods) assembled abroad in whole or in part of fabricated components, the product of the United States, which (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process such as cleaning, lubricating and painting. The duty will be upon the full value of the imported article, less the cost or value of such products of the United States, at the rate which would apply to the imported article itself, as an entirety without constructive separation of its components, in its condition as imported if it were not within the purview of this (provision). That rate is 2.4 percent ad valorem, based on nominal classification in HTS subheading 4911.99.8000, which provides for Other (than certain enumerated printed matter).
Full text
NY E86013 August 30, 1999 LA-2-98,49:RR:NC:2:234 E86013 CATEGORY: Classification TARIFF NO.: 9802.00.8065, 4911.99.8000 Mr. Donald A. Keller O’Neill & Whitaker, Inc. 1809 Baltimore Avenue Kansas City, Missouri 64108 RE: The tariff classification of a table top leaf see through, from Thailand. Dear Mr. Keller: In your letter dated August 9, 1999, on behalf of your client, Hallmark Cards, you requested a tariff classification ruling. A sample was submitted, which will be returned, as requested. It is a wood-framed display, designed to stand on a table top or other flat surface. Within the frame are two panes of clear glass, within which is suspended a laser-cut piece of paper in the shape of a veined leaf. One of the glass panels has printed on it the sentiment: “Live in peace and peace will live within you”, alongside the paper leaf. The outside dimensions of the “see through” are those of the frame: 8” x 6” x 1 ½”. The sample is identified by stock number: 1495LAS4227. All components of this article except the laser-cut paper leaf are the product of Thailand. The laser-cut paper leaf, of U.S. production, is sent to Thailand for assembly into the finished product. The applicable subheading for the table top leaf see through will be 9802.00.8065, Harmonized Tariff Schedule of the United States (HTS), which provides for: Articles (except certain textile apparel goods) assembled abroad in whole or in part of fabricated components, the product of the United States, which (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape or otherwise, and (c) have not been advanced in value or improved in condition abroad except by being assembled and except by operations incidental to the assembly process such as cleaning, lubricating and painting. The duty will be upon the full value of the imported article, less the cost or value of such products of the United States, at the rate which would apply to the imported article itself, as an entirety without constructive separation of its components, in its condition as imported if it were not within the purview of this (provision). That rate is 2.4 percent ad valorem, based on nominal classification in HTS subheading 4911.99.8000, which provides for Other (than certain enumerated printed matter). Articles classifiable under subheading 4911.99.8000, HTS, which are products of Thailand may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" then search for the term "GSP". 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 212-637-7060. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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