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F83446 F8 Ruling Active

The tariff classification of a paperboard “creasing strip” from Germany.

Issued March 9, 2000 by U.S. Customs and Border Protection.

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F8 F83446 (March 9, 2000)

Tariff classification

HTS codes: 4823.90.6500

Headings: 4823

Product description

It consists of two 6–mm-wide strips of adhesive-coated, mylar-covered paperboard (pressboard) mounted parallel to each other, about 1 mm apart, on a plastic profile known as a “locator.” The latter will serve to facilitate placing the product on machinery used to produce a crease in paper or paperboard during the manufacture of boxes or other articles that require creasing. In the creasing procedure, the two pressboard strips and the gap (“crease channel”) between them will act as a matrix. That is, the paperboard to be creased will be placed over the matrix, and then the machine’s creasing blade will depress it into the gap to create the crease. The creasing strips will be imported in lengths of about one meter, and will be cut to desired shorter lengths following importation.

CBP rationale

The applicable subheading for the “CITO Creasing Strips” 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 F83446 March 9, 2000 CLA-2-48:RR:NC:SP:234 F83446 CATEGORY: Classification TARIFF NO.: 4823.90.6500 Mr. Mark Doxtader Carton Craft Supply, Inc. 210 Curie Drive Alpharetta, GA 30005 RE: The tariff classification of a paperboard “creasing strip” from Germany. Dear Mr. Doxtader: In your letter dated February 14, 2000, you requested a tariff classification ruling. A sample identified as a “CITO Creasing Strip” was submitted and will be retained for reference. It consists of two 6–mm-wide strips of adhesive-coated, mylar-covered paperboard (pressboard) mounted parallel to each other, about 1 mm apart, on a plastic profile known as a “locator.” The latter will serve to facilitate placing the product on machinery used to produce a crease in paper or paperboard during the manufacture of boxes or other articles that require creasing. In the creasing procedure, the two pressboard strips and the gap (“crease channel”) between them will act as a matrix. That is, the paperboard to be creased will be placed over the matrix, and then the machine’s creasing blade will depress it into the gap to create the crease. The creasing strips will be imported in lengths of about one meter, and will be cut to desired shorter lengths following importation. The applicable subheading for the “CITO Creasing Strips” 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 2.2%. 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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