CLA-2-48:S:N8:234 895968
Ms. Lisa Daniel
U.S. Import & Promotions Co.
407 Lincoln Road, Suite 12-D
Miami Beach, FL 33139
RE: The tariff classification of coasters (cork/paperboard/printed paper) from Taiwan.
Dear Ms. Daniel:
In your letter dated March 14, 1994, you requested a tariff classification ruling.
A sample was submitted and will be retained for reference. It is a coaster of a kind placed under a glass of beer or other beverage to protect the surface of a bar or table. It is a composite sheet, roughly 3 1/2 millimeters thick, in the shape of a round-cornered square measuring about 9 x 9 centimeters. The bottom layer (base) is cork, about 1.2 mm thick; the center layer is stiff, multi-ply paperboard, about 2.1 mm thick; the top layer is glossy coated paper, about 0.2 mm thick, printed with a picture. In our view, the paperboard imparts the essential character of the item.
We note your suggestion that this item be classified as a printed lithograph (picture) in heading 4911.91.30, Harmonized Tariff Schedule of the United States (HTS). However, the printed matter provisions of Chapter 49, HTS, encompass items whose essential nature and use are determined by the fact of their being printed with motifs, characters or pictorial representa- tions. Utilitarian articles bearing such printing as a decoration or as a secondary feature generally are considered to be outside the scope of said provisions.
The applicable subheading for the coaster will be 4823.60.0040, HTS, which provides for trays, dishes, plates and the like, of paper or paperboard. The rate of duty will be 4.3%.
With regard to your additional question as to whether any forms, registrations or testing must be provided prior to the importation of this product, we are pleased to confirm that none of those are required.
Please be advised, however, that the coasters, or their immediate containers which will reach the ultimate purchasers or recipients, will be required to be marked with the country of origin (e.g., "Made in Taiwan") upon entry into the United States.
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.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport