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 > 1998 NY Rulings > NY 889676 - NY 889828 > NY 889745

Previous Ruling Next Ruling
NY 889745

September 8, 1993

CLA-2-48:S:N8:234 889745


TARIFF NO.: 4820.90.0000; 4820.50.0000

Mr. Terry Crawford
Conimar Corporation
P.O. Box 1509
Ocala, Florida 34478

RE: The tariff classification of recipe card boxes and flip-files (albums), with index cards, from China.

Dear Mr. Crawford:

In your letter dated August 24, 1993, you requested a tariff classification ruling.

Two samples were submitted and will be retained for reference.

Item "A" is described as a "recipe card box." It consists of a 3 1/4" x 4" x 5 3/4" rigid, design-printed paperboard box with a hinged, flip-open lid. It contains 50 paper cards (3" x 5", similar to index cards), which are essentially blank but which feature spaces captioned with the words, "Recipe for:", "from the kitchen of:", and "serves:". The user is to fill in this information, together with the recipe itself. Five tabbed index dividers are also included.

The applicable subheading for the complete "recipe card box" will be 4820.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of stationery. The rate of duty will be 5.3%.

Item "B" is a "recipe card flip file." It consists of a 6 1/4" x 10 1/2" book-like paperboard cover that contains 36 removable recipe cards (4" x 6") similar to those described above. The cards are individually mounted in an array of flip-up cellophane sleeves affixed to the inside of the cover.

The applicable subheading for the "recipe card flip file" will be 4820.50.0000, HTS, which provides for albums, for samples or for collections, of paper or paperboard. The rate of duty will be 4%.

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

Previous Ruling Next Ruling

See also: