K88438 K8 Ruling Active

The tariff classification of handmade paper from Thailand.

Issued August 18, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4802.10.0000

Headings: 4802

Product description

It is a retail package containing ten 8½” x 11” rectangular sheets of “handmade decorative paper for scrapbooking and other paper crafts.” The sheets, which have straight-cut edges, are in assorted colors. They appear to be colored throughout the mass, but do not appear to be otherwise processed (by coating, printing, surface-decoration, etc.).

CBP rationale

The applicable subheading for the # 9234 “mulberry paper” will be 4802.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for handmade paper and paperboard.

Full text

NY K88438 August 18, 2004 CLA-2-48:RR:NC:SP:234 K88438 CATEGORY: Classification TARIFF NO.: 4802.10.0000 Mr. Kevin Maher C-Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, NY 11581 RE: The tariff classification of handmade paper from Thailand. Dear Mr. Maher: In your letter dated August 4, 2004, you requested a tariff classification ruling on behalf of Rose Art Industries, Inc. A sample identified as style # 9234 “mulberry paper” was submitted for our examination and is being returned to you as requested. It is a retail package containing ten 8½” x 11” rectangular sheets of “handmade decorative paper for scrapbooking and other paper crafts.” The sheets, which have straight-cut edges, are in assorted colors. They appear to be colored throughout the mass, but do not appear to be otherwise processed (by coating, printing, surface-decoration, etc.). The applicable subheading for the # 9234 “mulberry paper” will be 4802.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for handmade paper and paperboard. The rate of duty will be Free. 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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