CLA-2-48:RR:NC:2:234 C89053
Mr. John Hanson
Customs Manager
Epson America, Inc.
20770 Madrona Avenue
Mail Stop B1-02
Torrance, California 90503-3777
RE: The tariff classification of various cardboard pieces, cut to size,
from Japan
Dear Mr. Hanson:
In your letter dated June 12, 1998, you requested a tariff classification
ruling for certain corrugated paperboard pieces, having the following "Part"
numbers: 5003678, 5006850, 5004826, 5002314, and C075933002. Samples were
provided, which will be retained for reference.
These are flat, generally rectangular, pieces of corrugated paperboard, cut
to various sizes, used in conjunction with packing of goods for shipment.
Typically, inside an outer box, you will find the "actual article" held in place
by one or more of these "Parts" to provide some sort of protection during the
shipping process.
The largest of the samples is Part 5006850. It measures 37 cm in length and
15 cm in width. It has two rectangular cut-outs in its interior, and is notched
on all four corners.
The smallest of the samples is Part 5003678. It is a rectangle measuring 14
cm x 9 cm, and has no cut-outs or notches.
The remaining samples are intermediate in size, and bear various
configurations of cut-outs, notches and slits.
You have advised that these Parts have been imported previously, in various
dissimilar headings, but that there is no issue or controversy over their
classification at any Customs office.
The applicable subheading for these products will be 4823.90.8500,
Harmonized Tariff Schedule of the United States (HTS), which provides for: Other
(than certain enumerated) paperboard, cut to size or shape. The rate of duty is
3.2 percent ad valorem.
We note and have considered your proposal for classification in heading
4819, as "parts of" Cartons, boxes, etc. of paper or paperboard. However, this
heading does not provide for "parts", while these products do not answer to a
description as any of the named articles of the heading.
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 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 this ruling, contact National
Import Specialist Carl Abramowitz, at (212) 466-5733.
Sincerely,
Robert B. Swierupski
Director
National Commodity
Specialist Division