CLA-2-48:RR:NC:2:234 I85756
Ms. Tina Hogoboom
Colorbok, Inc.
P.O. Box 188
Dexter, MI 48130
RE: The tariff classification of paper pages for scrapbooks, from Hong Kong
Dear Ms. Hogoboom:
In your letter dated February 7, 2000, you requested a tariff classification ruling.
Two of the products listed in that letter were found to engage unique and difficult questions of statutory interpretation, and were for that reason forwarded to the Customs Service Headquarters Office for decision, by memorandum from this office, dated March 25, 2002.
Subsequent to that date but before the Headquarters Office could respond to your request, changes in the Harmonized Tariff Schedule (HTS) were enacted, which removed the previously perceived difficulty. Accordingly, Headquarters has returned those samples for response to you by this office.
The products involved are Item 13771 Vellum Scrapbook Paper 8.5 x 11, and Item 14469 Kathy Davis 12 x 12 Scrapbook Paper. Both are designed to be used as “scrapbook pages”. The Customs Laboratory has advised that both are uncoated, printed paper, composed of chemical bleached kraft pulp fibers.
The applicable subheading for these items will be 4811.90.9000, HTS, which provides for Paper,…printed, in rolls or rectangular (including square) sheets, of any size…:Other (than certain specified kinds). The rate of duty will be 1.1 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling 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 the ruling, contact National Import Specialist Carl Abramowitz at 646-733-3037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division