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 > 2005 NY Rulings > NY L86551 - NY L86596 > NY L86587

Previous Ruling Next Ruling
NY L86587

September 2, 2005

CLA-2-48:RR:NC:SP:234 L86587


TARIFF NO.: 4820.30.0040

Mr. Peter Weinrauch
Import Commodity Group Ltd.
131 East Merrick Road, 2nd Fl.
Valley Stream, NY 11580

RE: The tariff classification of a “coin collector album” from Taiwan.

Dear Mr. Weinrauch:

In your letter dated August 15, 2005, you requested a tariff classification ruling on behalf of Team Beans LLC.

A sample identified as a “Legends Coin Collector Album” was submitted for our examination and is being returned to you as requested. It is a 9¼” x 27¾” sheet of paperboard that has been folded in two places so as to form a three-panel folder measuring 9¼” square in the closed position. The center panel has a paperboard overlay incorporating an array of 12 round cutouts designed to accommodate medallions honoring prominent football players of a particular college team. The folder is printed with “thumbnail sketches” giving relevant dates and information pertaining to the respective honorees. The medallions are not included with the submitted sample, but you state that the folder will be imported “with and without the collector coins.”

Although you describe the paperboard medallion holder as an “album,” it will not be regarded as such for tariff purposes, since it is not in the form of a book made up of bound leaves. As indicated above, it is more in the nature of a one-piece folder.

The applicable subheading for the “Legends Coin Collector Album,” when imported empty (without coins or medallions), will be 4820.30.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for binders, folders and file covers, other than looseleaf binders, of paper or paperboard. The rate of duty will be Free.

Your inquiry does not provide enough information for us to rule on the product when imported with the medallions. If you wish to pursue a ruling on the goods in that condition, please submit a complete sample representing the merchandise as it will be imported, including any immediate packaging material. Also, specify the composition of the medallions, and provide a breakdown of components by value (i.e., medallions vs. “album”). If you decide to resubmit your request, please include a copy of this letter along with the additional information and sample.

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: