CLA-2-48:OT:RR:NC:N5:130
Ms. Cheryl Wynn
Dollar General Corp.
100 Mission Ridge
Goodlettsville, TN 37072
RE: The tariff classification of paperboard bulletin board borders from Vietnam
Dear Ms. Wynn:
In your letter, dated December 16, 2025, you requested a binding tariff classification ruling on paperboard
bulletin board borders. The request was returned to you for additional information, which was submitted to
this office on February 24, 2026. Product information and samples were submitted for our review.
The products under consideration are three paperboard bulletin board borders. All three are color printed and
coated with calcium carbonate. The first design is a row of die-cut apples in various colors. The shape is the
outline of the apples with stems and leaves. The apples are printed for coloration, but the printing is
secondary to the shape of the border. The second design is a border with a straight long edge and a wavy
long edge. The paper is printed with a decorative repeating pattern of apples, pencils, paint brushes, rulers,
glue bottles, and stars. The third border is a rectangular piece of paperboard with a repeating, decorative,
colored checkerboard pattern.
The Explanatory Notes to Chapter 49 specifically exclude printing that is for coloration or merely decorative:
“The term (“printing”) does not, however, include coloration or decorative or repetitive-design printing.”
Therefore, the borders will be classified by their constituent material.
The applicable subheading for the paperboard bulletin board borders will be 4823.90.6700, Harmonized
Tariff Schedule of the United States (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: Of coated paper or paperboard: Other.
The general rate of duty will be free.
The duties cited above are current as of this ruling’s issuance. 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
at https://hts.usitc.gov/.
This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other
charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other
duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the
classification stated above, the merchandise covered by this ruling may also need to be reported with either
the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions
covering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated Cargo
Systems Messaging Service (CSMS) messages at
https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and Frequently Asked Questions on
the Trade Remedy/IEEPA page at
https://www.cbp.gov/trade/programs-administration/trade-remedies/IEEPA-FAQ.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection
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, please contact
National Import Specialist Laurel Duvall at [email protected].
Sincerely,
(for)
James Forkan
Designated Official Performing the Duties of the Division Director
National Commodity Specialist Division