CLA-2-48:RR:NC:SP:234 M83053
Mr. Troy D. Crago
Atico International (USA), Inc.
501 South Andrews Ave.
Fort Lauderdale, FL 33301
RE: The tariff classification of index cards from China.
Dear Mr. Crago:
In your letters dated March 31and April 25, 2006, you requested a tariff classification ruling on behalf of Corporate Express Inc.
The products in question, samples of which were submitted for our examination, are identified as plain index cards, i.e., small rectangular sheets of white, unprinted heavyweight paper. They are presented in shrink-wrapped packages containing a quantity of loose, identical cards. You list the following versions of the product:
# C093QA01493 – index cards, plain, of 150G wood-free paper, size 3” x 5”, 100 sheets per pack.
# C093QA01495 – index cards, plain, of 150G wood-free paper, size 4” x 6”, 100 sheets per pack.
# C093QA01497 – index cards, plain, of 150G wood-free paper, size 5” x 8”, 100 sheets per pack.
The submitted samples have been analyzed by our laboratory, which finds that they weigh 148.1 grams per square meter, are not coated, and satisfy the requirements of Note 5(c) of Chapter 48, Harmonized Tariff Schedule of the United States (HTSUS).
The applicable subheading for all of the above-described plain index cards will be 4802.56.7040, HTSUS, which provides for uncoated paper and paperboard, of a kind used for writing, printing or other graphic purposes … : other paper and paperboard, not containing fibers obtained by a mechanical or chemi-mechanical process … : weighing 40 g/m2 or more but not more than 150 g/m2, in sheets with one side not exceeding 435 mm and the other side not exceeding 297 mm in the unfolded state: other (than certain specified kinds). The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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