CLA-2-48:OT:RR:NC:2:230
Ms. Peggy O’Brien
Amscan, Inc.
25 Green Pond Road
Suite 1
Rockaway, NJ 07866
RE: The tariff classification of chalkboard tent cards
Dear Ms. O’Brien:
In your letter, dated February 12, 2016, you requested a classification ruling. The request was returned for additional information, which was submitted to this office on August 12, 2016. Samples and product information were provided for our review.
The ruling was requested on Item 450113, Chalkboard Tent Cards. The cards measure 6” wide by 4” high in the folded state. The cards are single-folded and designed to stand on a tabletop or other surface. Each card is made from coated paper stock that weighs 250 grams per square meter. Due to its bright white color, we believe that the paper stock was bleached during its manufacturing. The cards are printed around their outer edges with a red and white gingham pattern. The center of both faces of the card are coated with a UV matte coating. The coating creates a rough surface that functions like a chalkboard. According to the Manufacturer Safety Data Sheet for the matte coating, the coating is composed of a UV-curing resin mixed with a diluted monomer. It is, essentially, a plastic coating.
The applicable subheading for the Chalkboard Tent Cards will be 4811.51.6000, Harmonized Tariff Schedule of the United States, which provides for Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind
described in heading 4803, 4809 or 4810: Paper and paperboard, coated, impregnated or covered
with plastics (excluding adhesives): Bleached, weighing more than 150 g/m²: Other. 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 https://hts.usitc.gov/current.
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 Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division