J81457 J8 Ruling Active

The tariff classification of a cardboard "document frame" from China.

Issued February 28, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4823.90.6600

Headings: 4823

Product description

It is a 10¾” x 13” rectangular frame in which an 8” x 10” document or photo may be inserted for display. It is made of paperboard that is covered with a very thin layer of plastic sheeting meant to simulate the appearance of leather. The front has a clear plastic window, and the back incorporates a fold-out stand (for placement on a shelf or the like) as well as perforated tabs (to permit hanging on a wall).

CBP rationale

The applicable subheading for the frame will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paper or paperboard.

Full text

NY J81457 February 28, 2003 CLA-2-48:RR:NC:SP:234 J81457 CATEGORY: Classification TARIFF NO.: 4823.90.6600 Ms. Janette K. Higgins Smith International Enterprises 20600 Chagrin Blvd., Suite 200 Shaker Hts., OH 44122-5334 RE: The tariff classification of a cardboard “document frame” from China. Dear Ms. Higgins: In your letter dated February 14, 2003, you requested a tariff classification ruling. A sample identified as a “leatherette document frame” was submitted for our examination and is being returned to you as requested. It is a 10¾” x 13” rectangular frame in which an 8” x 10” document or photo may be inserted for display. It is made of paperboard that is covered with a very thin layer of plastic sheeting meant to simulate the appearance of leather. The front has a clear plastic window, and the back incorporates a fold-out stand (for placement on a shelf or the like) as well as perforated tabs (to permit hanging on a wall). The applicable subheading for the frame will be 4823.90.6600, 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 0.6%. We note that the sample is not marked with its country of origin. When imported into the United States, the product (or its immediate container) will be required to be so marked (e.g., “Made in China”), legibly, in a conspicuous place and in a manner sufficiently permanent to reach the ultimate purchaser. 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 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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