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NY C89053

June 17, 1998

CLA-2-48:RR:NC:2:234 C89053


TARIFF NO.: 4823.90.8500

Mr. John Hanson

Customs Manager

Epson America, Inc.

20770 Madrona Avenue

Mail Stop B1-02

Torrance, California 90503-3777

RE: The tariff classification of various cardboard pieces, cut to size, from Japan

Dear Mr. Hanson:

In your letter dated June 12, 1998, you requested a tariff classification ruling for certain corrugated paperboard pieces, having the following "Part" numbers: 5003678, 5006850, 5004826, 5002314, and C075933002. Samples were provided, which will be retained for reference.

These are flat, generally rectangular, pieces of corrugated paperboard, cut to various sizes, used in conjunction with packing of goods for shipment. Typically, inside an outer box, you will find the "actual article" held in place by one or more of these "Parts" to provide some sort of protection during the shipping process.

The largest of the samples is Part 5006850. It measures 37 cm in length and 15 cm in width. It has two rectangular cut-outs in its interior, and is notched on all four corners.

The smallest of the samples is Part 5003678. It is a rectangle measuring 14 cm x 9 cm, and has no cut-outs or notches.

The remaining samples are intermediate in size, and bear various configurations of cut-outs, notches and slits.

You have advised that these Parts have been imported previously, in various dissimilar headings, but that there is no issue or controversy over their classification at any Customs office.

The applicable subheading for these products will be 4823.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated) paperboard, cut to size or shape. The rate of duty is 3.2 percent ad valorem.

We note and have considered your proposal for classification in heading 4819, as "parts of" Cartons, boxes, etc. of paper or paperboard. However, this heading does not provide for "parts", while these products do not answer to a description as any of the named articles of the heading.

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 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 this ruling, contact National Import Specialist Carl Abramowitz, at (212) 466-5733.


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