United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1991 NY Rulings > NY 0859991 - NY 0860125 > NY 0859996

Previous Ruling Next Ruling


NY 859996


FEB 04 1991

CLA-2-48:S:N1:234 859996

CATEGORY: CLASSIFICATION

TARIFF NO.: 4802.10.0000

Ms. Holly Ann Jacobsen
Mares-Shreve & Associates, Inc.
615 Second Avenue
Seattle, WA 98104

RE: The tariff classification of handmade paper from Thailand.

Dear Ms. Jacobsen:

In your letter dated January 14, 1991, on behalf of your client, Add An Accent, Inc. (Bothell, WA), you requested a tariff classification ruling.

The merchandise in question is said to be handmade paper produced from fibers obtained from a saa tree. You indicate that the paper is not coated or impregnated, and that it will be imported in 50 different colors for sale as gift wrap or, possibly, as arts-and-crafts paper.

The sample submitted with your inquiry appears to be a pinkish sheet of handmade paper having deckled (untrimmed) edges. It measures approximately 43 x 60 cm, although you state that the imported sheets will be somewhat larger.

The applicable subheading for the handmade paper will be 4802.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for handmade paper and paperboard. The duty rate will be 2.4%.

Articles classifiable under subheading 4802.10.0000, HTS, which are products of Thailand, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

Previous Ruling Next Ruling

See also: