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NY 870046


March 11, 1992

CLA-2-48:S:N1:234 870046

CATEGORY: CLASSIFICATION

TARIFF NO.: 4810.31.0060; 4817.20.4000; 4817.10.0000; 7117.19.5000; 9902.71.13; 4911.91.2040; 3923.29.0000; 3920.20.0000

Mr. William J. LeClair
Trans-Border Customs Services, Inc.
P.O. Box 800
Champlain, N.Y. 12919

RE: The tariff classification of children's party goods (gift wrapping paper, cards, badges, stickers, plastic bags & place mats) from England.

Dear Mr. LeClair:

In your letter dated December 19, 1991, on behalf of Broadview Marketing Limited (Ste. Anne de Bellevue, Quebec, Canada), you requested a tariff classification ruling.

Samples of the goods described below, all associated with children's party activities, were submitted and will be retained for reference.

Item "A" is a 50 x 70 cm sheet of gift wrapping paper printed on one side with colorful pictures. Our laboratory finds that it is coated with kaolin, weighs 89.2 grams per square meter, and is composed of more than 95% chemical kraft pulp fibers, uniformly bleached throughout the mass.

The applicable subheading for the gift wrapping paper will be 4810.31.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) uniformly bleached, kaolin-coated kraft paper weighing 150 gsm or less, whether or not printed. The rate of duty will be free.

Item "B" is a cellophane package containing the following articles: a "blank greeting card" printed with exterior pictures but lacking any message, greeting or announcement; a paper envelope; a small, circular metal badge (equipped with a pin) whose surface is plastic-coated paper printed with a picture; and a small, pressure-sensitive paper sticker which has been lithographically printed with a picture.

The applicable subheading for the "blank greeting card" will be 4817.20.4000, HTS, which provides for correspondence cards. The rate of duty will be 3.2%.

The applicable subheading for the envelope will be 4817.10.0000, HTS, which provides for envelopes of paper. The rate of duty will be 4%.

The applicable subheading for the badge will be 7117.19.5000, HTS, which provides for other (than certain enumerated) imitation jewelry of base metal, whether or not plated with precious metal. The rate of duty will be 11%. {If the badge is valued not over 5 cents per piece, the applicable subheading will be 9902.71.13, HTS, which provides for jewelry provided for in subheading 7117.19.10, 7117.19.50 or 7117.90.40 (except parts) valued not over 5 cents per piece. The rate of duty will be free.}

The applicable subheading for the printed paper sticker will be 4911.91.2040, HTS, which provides for pictorial lithographs printed on paper, other than posters, not over 0.51 mm in thickness. The rate of duty will be 13.2 cents per kilogram.

Item "C" is a small plastic bag printed with colorful pictures and the phrase, "This goodie bag belongs to ." The lab indicates that it is made of propylene copolymer type plastic.

The applicable subheading for the plastic "goodie bag" will be 3923.29.0000, HTS, which provides for sacks and bags of plastics (other than those of polymers of ethylene). The rate of duty will be 3%.

Item "D" is a rectangular place mat made of flexible white plastic sheeting (0.6 mm in thickness). It measures 22 1/2 x 31 cm, is colorfully decorated for children, and according to the lab is also made of propylene copolymer type plastic.

The applicable subheading for the place mat will be 3920.20.0000, HTS, which provides for other (than certain enumerated) sheets of plastics...of polymers of propylene. The rate of duty will be 4.2%.

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

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