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 > 1995 NY Rulings > NY 811372 - NY 811581 > NY 811441

Previous Ruling Next Ruling
NY 811441





June 16, 1995

CLA-2-48:S:N3:234 811441

CATEGORY: CLASSIFICATION

TARIFF NO.: 4817.30.0000; 4820.50.0000

Mr. Ashwani Ahuja
Inter Commerce, Inc.
11713 Potomac Crossing Way, Suite No. 1
Fairfax, VA 22030

RE: The tariff classification of paper stationery and photo albums from India.

Dear Mr. Ahuja:

In your letter dated May 25, 1995, you requested a tariff classification ruling. Three samples were submitted and will be retained for reference.

The first item, identified as style #AA/112/G, is a folio- like, folding paperboard box containing an assortment of paper stationery: five blank note cards having design-printed faces, five matching envelopes, and five small sheets of writing paper, also with matching envelopes. All the components of this product are said to be made from recycled handmade rag paper.

The applicable subheading for the style #AA/112/G stationery kit will be 4817.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery. The rate of duty will be 3.8%.

The other two items are photo albums. Style #AA/113/E, which measures 7" x 11", consists of numerous paper pages permanently bound within stiff paperboard covers. Style #AA/114/E, which measures 7 1/2" x 8 1/2", consists of numerous paper pages which are spiral-bound between stiff paperboard covers. Both styles are said to be made from recycled handmade rag paper; their front covers also incorporate embroidered (textile thread) designs. In each case, the user is evidently expected to provide the means (adhesives, "corners" or the like) by which to affix photos to the pages.

The applicable subheading for the style #AA/113/E and #AA/114/E photo albums will be 4820.50.0000, HTS, which provides for albums for samples or for collections, of paper or paperboard. The rate of duty will be 3.6%.

Articles classifiable under subheadings 4817.30.0000 and 4820.50.0000, HTS, which are products of India are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

We note that the samples are not marked with their country of origin. Upon importation into the United States, the articles will be required to be so marked (i.e., "Made in India"), legibly and in a conspicuous place.

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

Previous Ruling Next Ruling

See also: