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NY 878687

October 2, 1992

CLA-2-48:S:N1:234 878687


TARIFF NO.: 4819.20.0040; 4821.10.2000

Mr. Sal Della Ventura
Sony Corporation of America
1 Sony Drive
Park Ridge, New Jersey 07656-8003

RE: The tariff classification of paperboard slip-cases and printed paper labels from Japan.

Dear Mr. Della Ventura:

In your letter dated September 18, 1992, you requested a tariff classification ruling.

Samples were submitted, which will be retained for reference.

Item 2-480-018-3, "Fancy Case", is a flat, unassembled printed slip-case for the marketing of blank Beta Video Tape.

Item 2-456-059-12 is a blue-colored open stand or holder of paperboard which has been glued along one edge, and would presumably be imported flat and unassembled. When assembled, this article would measure 3 3/4" x 1 3/4" x 3 3/4", and would be open at the top. Your designation for this product is "fancy box".

Your third sample is a rectangular printed sheet of release paper, 7 1/8" x 4 3/8", holding printed paper labels of various (smaller) dimensions. The printing appears to be by a lithographic process.

The applicable subheading for the "Fancy Case" and "Fancy Box" will be 4819.20.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Folding cartons, boxes and cases, of non-corrugated paper or paperboard. The rate of duty will be 2.8 percent ad valorem.

The applicable subheading for the lithographically printed paper labels will be 4821.10.2000, HTS, which provides for: Paper labels of all kinds: Printed: Printed in whole or in part by a lithographic process. The rate of duty will be 8.8 cents per kilo.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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