United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY B81355 - NY B81546 > NY B81433

Previous Ruling Next Ruling
NY B81433

---

February 7, 1997

CLA-2-85:RR:NC:1:108 B81433

CATEGORY: CLASSIFICATION

TARIFF NOS.: 8524.53.1040; 0902.30.0010; 4823.20.9000; 4819.40.0040; 3923.21.0019; 3923.29.0000; 4819.20.0040

Mr. Paul S. Kovacs
Affiliated USA Inc.
783 Busti Avenue
Buffalo, New York 14213

RE: The tariff classification of merchandise from Canada.

Dear Mr. Kovacs:

In your letter received on January 15, 1997, you requested a tariff classification ruling on behalf of Club Livin' End.

The samples submitted consist of a recorded VHS video cassette tape and three packages of tea, packaged together for retail sale. The tea is imported in paper tea bags, with each tea bag enclosed in a paper sack. The three tea bags are packaged in a plastic bag and are boxed.

The applicable subheading for the VHS tape will be 8524.53.1040, Harmonized Tariff Schedule of the United States (HTS), which provides for records, tapes and other recorded media for sound or other similarly recorded phenomena, including matrices and masters for the production of records, but excluding products of chapter 37: other magnetic tapes: of a width exceeding 6.5 mm: video tape recordings: of a width not exceeding 16 mm, in cassettes. The rate of duty will be .26 cents per linear meter.

The applicable subheading for the tea will be 0902.30.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 Kg: in tea bags. The rate of duty will be free. However, all immediate containers and wrappings, and all intermediate containers, of tea in packages of less than 2.3 kilograms, net, each are dutiable at the rates applicable to such containers and wrappings if imported empty.

The applicable subheading for the paper tea bag will be 4823.20.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellose fibers; filter paper and paperboard: other. The rate of duty will be 2.6 percent ad valorem.

The applicable subheading for the paper sack covering each tea bag will be 4819.40.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellose wadding or webs of cellulose fibers...: other sacks and bags, including cones...other. The rate of duty will be 3.7 percent ad valorem.

The applicable subheading for the plastic bag if composed of polyethylene will be 3923.21.0019, Harmonized Tariff Schedule (HTS), which provides for articles for the conveyance or packing of goods, of plastic...; sacks and bags: of polymers of ethylene...other. The rate of duty will be 3 percent ad valorem. If composed of a plastic material other than polyethylene it will be 3923.29.0000, HTS, which provides for articles for the conveyance or packing of goods, of plastics...; of other plastics. The rate of duty will be 3 percent ad valorem.

The applicable subheading for box will be 4819.20.0040, Harmonized Tariff Schedule (HTS), which provides for cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers...: folding cartons, boxes and cases, of non-corrugated paper or paperboard... other. The rate of duty will be 2.0 percent ad valorem.

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 Phil Carabetta at 212-466-5672.

Sincerely,

Robert B. Swierupski
Chief, Metals & Machinery Branch

Previous Ruling Next Ruling

See also:

• Tariff No.: 0902.30.00 - Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg
• Tariff No.: 3923.21.00 - Sacks and bags (including cones) for the conveyance or packing of goods, of polymers of ethylene
• Tariff No.: 3923.29.00 - Sacks and bags (including cones) for the conveyance or packing of goods, of plastics other than polymers of ethylene
• Tariff No.: 4819.20.00 - Folding cartons, boxes and cases of noncorrugated paper or paperboard
• Tariff No.: 4819.40.00 - Sacks and bags, nesi, including cones, of paper, paperboard, cellulose wadding or webs of cellulose fibers
• Tariff No.: 4823.20.90 - Filter paper and paperboard, nesi
• Tariff No.: 8524.53.10 - Pre-recorded magnetic video tape recordings of a width exceeding 6.5 mm