CBP Ruling N041721 — The tariff classification of faux accents from China

Tariff classification

Headings: 3926, 4823

Product description

You submitted two samples of paper and fabric accents for our examination which will be returned to you as requested. The designated samples are #52587, “Nocturne” Black/White Faux Suede Flowers Box and #52525, “Sweet Life” Faux Leather Cupcake. Item # 52587 is a marked sample of paper accents packaged in PVC pillow box that contains twenty-five black/white flowers. The items are die-cut, flocked-paper flowers in an assortment of shapes and sizes. They are decorative articles intended to provide a faux suede accent to pages of a scrapbook or photo album. Item #52525 is a marked sample of fabric accents packaged in a blister pack with card. The package includes two each of six die-cut shapes in assorted colors. The items are composed of cellular plastic backed with a plain woven fabric for mere reinforcement. They are decorative articles intended to provide a faux leather accent to pages of scrapbooks or photo albums.

CBP rationale

The applicable subheading for Item #52587 will be 4823.90.6700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other (than certain enumerated) coated paper, cut to size or shape, and articles of coated paper. The applicable subheading for Item #52525 will be 3926.40.0000, (HTSUS), which provides for Other articles of plastics…statuettes and other ornamental articles.

Full text

N041721 November 13, 2008 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4823.90.6700; 3926.40.0000 Mr. Marlin J. Baker Phoenix International 25991 Northline Commerce Drive Suite 514 Taylor, MI 48180-7938 RE: The tariff classification of faux accents from China Dear Mr. Baker: In your letter dated October 14, 2008, you requested a tariff classification ruling on behalf of your client, Colorbok, Inc. You submitted two samples of paper and fabric accents for our examination which will be returned to you as requested. The designated samples are #52587, “Nocturne” Black/White Faux Suede Flowers Box and #52525, “Sweet Life” Faux Leather Cupcake. Item # 52587 is a marked sample of paper accents packaged in PVC pillow box that contains twenty-five black/white flowers. The items are die-cut, flocked-paper flowers in an assortment of shapes and sizes. They are decorative articles intended to provide a faux suede accent to pages of a scrapbook or photo album. Item #52525 is a marked sample of fabric accents packaged in a blister pack with card. The package includes two each of six die-cut shapes in assorted colors. The items are composed of cellular plastic backed with a plain woven fabric for mere reinforcement. They are decorative articles intended to provide a faux leather accent to pages of scrapbooks or photo albums. The applicable subheading for Item #52587 will be 4823.90.6700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other (than certain enumerated) coated paper, cut to size or shape, and articles of coated paper. The rate of duty will be Free. The applicable subheading for Item #52525 will be 3926.40.0000, (HTSUS), which provides for Other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem. 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 Patricia Wilson at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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