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H82357 H8 Ruling Active

The tariff classification of paper/paperboard albums and photo frames from Thailand.

Issued June 26, 2001 by U.S. Customs and Border Protection.

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H8 H82357 (June 26, 2001)

Tariff classification

HTS codes: 4823.90.8500, 4820.50.0000

Headings: 4820, 4823

Product description

Photos and descriptions of five items were submitted for our review: Mulberry paper photo album (11” x 14”) consisting of blank paper pages bound between paperboard covers. The exterior of the front cover is ornamented with a handcrafted wooden overlay depicting elephants. 4” x 6” photo frame made of mulberry paper/paperboard. 8” x 11” mulberry paper notebook/scrapbook consisting of blank paper pages bound between paperboard covers. Ornamented with flower petals and leaves. 8” x 11” mulberry paper notebook/scrapbook consisting of blank paper pages bound between paperboard covers. The corners of the front cover are ornamented with small pieces of metal. 8” x 11” mulberry paper photo album consisting of blank paper pages bound between paperboard covers.

CBP rationale

The applicable subheading for items 1, 3, 4 and 5 will be 4820.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for albums for samples or for collections, of paper or paperboard. The applicable subheading for item 2 (the photo frame) will be 4823.90.8500, HTS, which provides for other (non-enumerated) articles of paper or paperboard.

Full text

NY H82357 June 26, 2001 CLA-2-48:RR:NC:SP:234 H82357 CATEGORY: Classification TARIFF NO.: 4820.50.0000; 4823.90.8500 Mr. David H. Alten 15 Narwyn Lane Narbeth, PA 19072 RE: The tariff classification of paper/paperboard albums and photo frames from Thailand. Dear Mr. Alten: In your letter dated May 30, 2001, you requested a tariff classification ruling. Photos and descriptions of five items were submitted for our review: Mulberry paper photo album (11” x 14”) consisting of blank paper pages bound between paperboard covers. The exterior of the front cover is ornamented with a handcrafted wooden overlay depicting elephants. 4” x 6” photo frame made of mulberry paper/paperboard. 8” x 11” mulberry paper notebook/scrapbook consisting of blank paper pages bound between paperboard covers. Ornamented with flower petals and leaves. 8” x 11” mulberry paper notebook/scrapbook consisting of blank paper pages bound between paperboard covers. The corners of the front cover are ornamented with small pieces of metal. 8” x 11” mulberry paper photo album consisting of blank paper pages bound between paperboard covers. The applicable subheading for items 1, 3, 4 and 5 will be 4820.50.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for albums for samples or for collections, of paper or paperboard. The duty rate will be 1.2%. The applicable subheading for item 2 (the photo frame) will be 4823.90.8500, HTS, which provides for other (non-enumerated) articles of paper or paperboard. The duty rate will be 1.6%. Articles classifiable under subheadings 4820.50.0000 and 4823.90.8500, HTS, which are products of Thailand are currently entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, 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" and 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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