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The tariff classification of coated paper album inserts
Issued February 12, 2015 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N260827 (February 12, 2015)
Tariff classification
HTS codes: 4823.90.6700
Headings: 4823
Product description
The submitted album inserts measure approximately 12 ½” (W) x 18” (L). A 3mm-wide slot-shaped opening is cut approximately 12mm from one long edge, running nearly the entire length of the sheet and terminating in rounded ends. Plastic film strips measuring approximately 10mm in width are applied to both sides of the sheet over the length of the cut opening. This results in a flexible, but strong, bending point 12mm from the edge of the paper, which functions like a hinge. The 12mm-wide margin is bound into a finished photo album, and the film strips allow album pages to be turned with greater ease. According to the submitted marketing material, the album inserts are further worked after printing, including trimming and assembly according to the consumer’s specifications.
CBP rationale
The applicable subheading for the coated paper album inserts will be 4823.90.6700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers cut to size or shape; other articles of paper, pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: of coated paper or paperboard: Other This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.
Full text
N260827 February 12, 2015 CLA-2-48:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4823.90.6700 Ms. Robin Kay Beebe Holmberg Co, Inc. 4155 Berkshire Lane N Plymouth, MN 55446 RE: The tariff classification of coated paper album inserts Dear Ms. Beebe: In your letter, dated November 26, 2014, you requested a tariff classification ruling. The ruling was returned to you for additional information, which was resubmitted to this office on January 14, 2015. The ruling was requested on coated paper album inserts. Five representative sample sheets and marketing material were submitted for our examination. The submitted album inserts measure approximately 12 ½” (W) x 18” (L). A 3mm-wide slot-shaped opening is cut approximately 12mm from one long edge, running nearly the entire length of the sheet and terminating in rounded ends. Plastic film strips measuring approximately 10mm in width are applied to both sides of the sheet over the length of the cut opening. This results in a flexible, but strong, bending point 12mm from the edge of the paper, which functions like a hinge. The 12mm-wide margin is bound into a finished photo album, and the film strips allow album pages to be turned with greater ease. According to the submitted marketing material, the album inserts are further worked after printing, including trimming and assembly according to the consumer’s specifications. The applicable subheading for the coated paper album inserts will be 4823.90.6700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers cut to size or shape; other articles of paper, pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: of coated paper or paperboard: Other 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 Laurel Duvall at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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