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The tariff classification of a paperboard card holder from China
Issued March 12, 2007 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N006887 (March 12, 2007)
Tariff classification
HTS codes: 4823.90.6700
Headings: 4823
Product description
The sample consists of an unassembled four-piece paperboard card holder packed in a plastic bag with assembly instructions. When assembled, the product forms a 10” high tabletop tree shaped holder. The tree is undecorated and not an accepted symbol of Christmas. The “branches” consist of slots to hold greeting cards. The tree is made of paperboard covered with coated green colored paper on the outer surface and black colored paper on the inner surface.
CBP rationale
The applicable subheading for the “Christmas Tree” Card Rack, item # 58800, will be 4823.90.6700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of coated paper or paperboard.
Full text
N006887 March 12, 2007 CLA-2-48:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4823.90.6700 Ms. Francine Ramsey Hampton Direct, Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a paperboard card holder from China Dear Ms. Ramsey: In your letter dated February 2, 2007 you requested a tariff classification ruling. The ruling was requested on a product identified as the “Christmas Tree” Card Rack, item # 58800. A sample of the product was submitted. The sample consists of an unassembled four-piece paperboard card holder packed in a plastic bag with assembly instructions. When assembled, the product forms a 10” high tabletop tree shaped holder. The tree is undecorated and not an accepted symbol of Christmas. The “branches” consist of slots to hold greeting cards. The tree is made of paperboard covered with coated green colored paper on the outer surface and black colored paper on the inner surface. The applicable subheading for the “Christmas Tree” Card Rack, item # 58800, will be 4823.90.6700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of coated paper or paperboard. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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