CLA-2-48:OT:RR:NC:2:234
Ms. Karen Keeling
Keeling Consulting Company
14312 Gholson Road
Waco, TX 76705
RE: The tariff classification of “Vellum Accent Sheets” from China
Dear Ms. Keeling:
In your letter dated May 5, 2008, you requested a tariff classification ruling on behalf of your client, Hobby Lobby.
You submitted a sample of “Vellum Accent Sheets”, designated as Item
#822874, which will be returned to you as requested. The sample is a fifty sheet package of translucent “vellum” paper sheets which measure approximately 4½” x 7½” in size. You state in your letter, that based on information from the vendor, the paper is glassine, weighing approximately 113 grams per square meter and made up of 100% wood fibers that are obtained by a mechanical or chemi–mechanical process. The purpose of the accent sheets is to be used in creating “vellum” invitations, announcements or other cards. They are also compatible with laser printers, inkjet printers and copiers. It is packaged in a clear cellophane wrapper with an instruction page included.
The applicable subheading for the “Vellum Accent Sheets” Item #822874 will be 4806.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Glassine and other glazed transparent or translucent papers. 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 Patricia Wilson at 646-733-3037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division