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 > 2002 NY Rulings > NY I83700 - NY I83751 > NY I83703

Previous Ruling Next Ruling
NY I83703

June 28, 2002

CLA-2-48:RR:NC:SP:234 I83703


TARIFF NO.: 4823.90.6600

Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of “velvet art” sets (flocked pictures with pens) from China.

Dear Ms. Aldinger:

In your letter dated June 7, 2002, you requested a tariff classification ruling.

A sample identified as a “velvet art assortment” (item #998245) was submitted for our examination. It is a paperboard retail display box containing four “velvet art designs” (pictures) and six plastic, felt-tipped pens of assorted colors. Each velvet picture is an 8”x10” sheet of white paperboard bearing a design or scene whose outlines have been formed by black flock affixed to selected portions of the surface. The white, unflocked areas are to be colored by the consumer using the pens provided.

You state that “the composition of this item is 80% velvet paper card and 20% plastic.” It is assumed that this breakdown is by value.

For tariff classification purposes, the product will be considered “goods put up in sets for retail sale” whose essential character is imparted by the flocked paperboard items.

Accordingly, the applicable subheading for the complete “velvet art assortment” (#998245) will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be 1.1%.

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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: