CLA-2-48:OT:RR:NC:2:234
Ms. Nithya Nagarajan
Kaniras Expressions, LLC
9101 Friars Road
Bethesda, Maryland 20817
RE: The tariff classification of handmade paper items from India
Dear Ms. Nagarajan:
In your letter dated February 12, 2010 you requested a tariff classification ruling.
You submitted five samples for our examination. The subject samples are handmade paper items which include a thank-you note card with envelope, gift bag, business card, bookmark and mouse pad. The samples will be returned to you as you requested. As per your letter the items are produced from natural cotton rag fibers with additions of bagasse, bamboo, rice husk, gunny, straw, algae and tea leaves in paper pulp. The articles are created into a colored, marbled or natural state with oil-based paint designs which dry to create a unique abstract pattern or design in the hand processed paper. The items are as follows:
The handmade thank-you card is a two-piece note card with an envelope. It consists of two sheets of paper folded within each other. The outer sheet of the two-page note card is a handmade paper folded in half, surface-colored and design-printed (marbled) on one side with the other side left blank. The inside sheet of the thank-you card is a blank, natural colored handmade paper which is folded in half and used specifically for the purpose of writing a note or message in the card. When folded, the thank-you card measures approximately 5 inches x 3 3/4 inches. The plain white envelope measures approximately 5 1/4 inches x 4 inches.
The handmade gift bag with the attached paper gift card is a flat bottomed, design-printed (marbled) bag made of paper. It features double carrying handles intertwined with textile rope and metallic thread. You state in your letter that the gift bags will range in sizes from mini (3 3/4 inches x 4 inches x 1 1/8 inches); small (6 inches x 8 inches x 1 1/2 inches); medium (8 1/4 inches x 9 1/2 inches x 2 inches); large (10 inches x 12 inches x 4 1/2 inches) and wine bottles size (5 inches x 14 inches x 3 1/4 inches). The bag handles are made of either jute, rolled cotton rag or ribbon. The gift card is a square shaped, paper card folded in half which measures 2 1/2 inches squared and coordinates with the gift bag. There is a metallic thread through a hole on the right side of the gift card to facilitate attachment to the bag.
The handmade business card is an unprinted, natural colored paper without designs or logos. The business card measures approximately 3 1/2 inches x 2 1/8 inches.
The handmade paper bookmark is a rectangular strip of paper with a short tassel looped through a hole centered at the top. The bookmark is decorated with an oil-based, painted design and measures 6 inches x 1 3/4 inches. The bookmark is sealed in a see-thru wrapper.
The natural handmade paper mouse pad has a felt backing to keep it in place. The dimensions are 7 inches x 8 3/4 inches. It is designed to be principally or solely used with an ADP machine. The handmade paper mouse pad is sealed in a retail cellophane package designed and marketed as a mouse pad.
The applicable subheading for the thank-you note card with envelope will be 4817.20.4000, (HTSUS), which provides for Envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard; boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery: envelopes, letter cards, plain postcards and correspondence cards, of paper or paperboard…Other. The rate of duty will be Free.
The applicable subheading for the paper gift bag will be 4819.40.0040, (HTSUS), which provides for Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles,
of paper or paperboard of a kind used in offices, shops or the like: Other sacks and bags, including cones: Other . The rate of duty will be Free.
The applicable subheading for the business card and bookmark will be 4823.90.8600, (HTSUS), 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
cellulose fibers: Other: Other: Other: Other: Other. The rate of duty will be Free.
The applicable subheading for the mouse pad will be 8473.30.9100, (HTSUS), which provides for Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 8469 to 8472: Parts and accessories of the machines of heading 8471: Other. The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Patricia Wilson at (646) 733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division