CLA-2-48:OT:RR:NC:N2:230
Ms. Peggy O’Brien
Amscan, Inc.
25 Green Pond Rd.
Suite 1
Rockaway, NJ 07866
RE: The tariff classification of paper “chalkboard clips” and “chalkboard tent cards”
Dear Ms. O’Brien:
In your letter dated February 12, 2016, you requested a tariff classification ruling. The ruling was requested on paper “chalkboard clips” and “chalkboard tent cards”. Representative samples were provided for our review and will be retained for reference.
The chalkboard clips are 3-inch-square pieces of coated paperboard that have been printed on one side with a red gingham border, and coated with a black material to be used as a chalkboard-like surface. The card has a plastic clothespin-style clip attached to the back. The chalkboard clips are advertised to be used as labels that are attached to items for identification purposes, for example, bowls of food at a party or picnic.
The Explanatory Notes to the Harmonized System (ENs) for heading 4821 state that paperboard labels are “used for attachment to any type of article for the purpose of indicating its nature, identity, ownership, destination, price, etc. They may be of the stick-on type (gummed or self-adhesive) or designed to be affixed by other means, e.g., string…These labels may be plain, printed to any extent with characters or pictures, gummed, fitted with ties, clasps, hooks, or other fasteners or reinforced with metal or other materials.” Because the plastic clip, or clasp, allows for these printed labels to be attached to an article to indicate its identity, they meet the definition of paperboard labels.
The applicable subheading for the “chalkboard clips” will be 4821.10.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Paper and paperboard labels of all kinds, whether or not printed: Printed: Printed in whole or in part by a lithographic process. 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 https://hts.usitc.gov/current.
Unfortunately, the information provided is insufficient to classify the “chalkboard tent cards”. Please provide the following information:
Identify the black coating applied to the tent cards
Identify the weight of the paperboard, in grams per square meter
Identify if the paper stock is bleached
If you decide to resubmit your request, please include all of the material that we have returned to you and mail your request to Director, National Commodity Specialist Division, Regulations and Rulings, Office of International Trade, 1100 Raymond Boulevard, Newark, New Jersey 07102, attn: Binding Ruling Request.
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 Laurel Duvall at [email protected].
Sincerely,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division