CLA-2-48:S:N1:234 869182
Mr. Ray McLean
Wolf D. Barth Co., Inc.
2580 south 156th Street, Building A
Seattle, Washington 98158
RE: The tariff classification of a rice paper notebook, from
Nepal
Dear Mr. McLean:
In your letter dated November 20, 1991 on behalf of Far East
Handicrafts & Imports, of Spokane, Washington, you requested a
tariff classification ruling.
A sample notebook was submitted, which will be retained for
reference. Pages from the sample were analyzed by our Customs
Laboratory, which advises that they are sheets of white paper,
composed of chemical cellulosic fibers, not rice.
The notebook consists of blank pages, measures approximately
6 3/8 inches by 4 3/8 inches, and is about 1/2 inch thick,
including the thickness of covers, which are rigid and completely
covered with a decorative textile material.
The applicable subheading for the bound notebook will be
4820.10.2050, Harmonized Tariff Schedule of the United States
(HTS), which provides for Notebooks, of paper or paperboard. The
duty rate will be 4 percent ad valorem.
Articles classifiable under subheading 4820.10.2050, HTS,
which are products of Nepal 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
New York Seaport