CLA-2-48:RR:NC:SP:234 R03626
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 letter dated March 31, 2006, you requested a tariff classification ruling on behalf of Corporate Express Inc.
The products in question, photos of which were submitted, are identified as ruled index cards, i.e., small rectangular sheets of heavyweight paper (assumed to be uncoated) bearing printed horizontal lines to facilitate neat written entries. They appear to be presented in shrink-wrapped packages containing a quantity of loose, identical cards. You list the following versions of the product:
# C093QA01494 – index cards, ruled, of 150G wood-free paper, size 3” x 5”, 100 sheets per pack.
# C093QA01496 – index cards, ruled, of 150G wood-free paper, size 4” x 6”, 100 sheets per pack.
# C093QA01498 – index cards, ruled, of 150G wood-free paper, size 5” x 8”, 100 sheets per pack.
The applicable subheading for all of the above-described ruled index cards will be 4811.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for paper, … surface decorated or printed, … 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