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April 19, 1999

CLA-2-48:RR:NC:2:234 E80493

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.8500, 9802.00.8065

Mr. Donald A. Keller
O’Neill & Whitaker, Inc.
1809 Baltimore Avenue
Kansas City, Missouri 64108

RE: The tariff classification of a framed laser-cut paper design, from China

Dear Mr. Keller:

In your letter dated April 8, 1999, on behalf of your client, Hallmark Cards, you requested a tariff classification ruling for an imported framed laser-cut paper design or picture, from China. A prototype sample was submitted, which is returned, as requested.

The sample is described as a “table top floral see-thru, bearing stock number 1495LAS4247". It is a wood frame enclosing a delicately laser-cut paper picture of two swans on a body of water, with overhanging foliage. The paper picture is covered on both sides by flat panes of clear glass.

The sample measures 7 3/4" x 5 3/4" x 1 1/2". The country of origin of the component materials of which the article is made, and the country in which they are assembled, is China, excepting that the paper cut picture is of U.S. manufacture.

A manufacturing sequence was provided, which begins:

1. A sheet of American made paper is litho printed with designs and colors in the United States.

2. This sheet of paper then goes through the “laser” cutting machine which produces the desired and programmed design in the United States.

3. These designs are then sent to China for the assembly into the finished product. The applicable subheading for this product will be 9802.00.8065, Harmonized Tariff Schedule of the United States (HTS), which provides for: Articles...assembled abroad in whole or in part of fabricated components, the products of the United States, which (a) were exported in condition ready for assembly without further fabrication, (b) have not lost their physical identity in such articles by change in form, shape or otherwise, and (c) have not been advanced in value or improved in condition abroad except by operations incidental to the assembly process.

The duty shall be at the rate which would apply to the imported article itself, as an entirety without constructive separation of the components, in its condition as imported if it were not within the purview of subchapter II, Chapter 98, upon the full value of the imported article, less the cost or value of such products of the United States.

The applicable rate in this case is 2.6 percent, derived from subheading 4823.90.8500, Harmonized Tariff Schedule of the United States (HTS).

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 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 this ruling, contact National Import Specialist Carl Abramowitz, at (212) 637-7060. Sincerely,

Robert B. Swierupski

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