U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of a bookmark from Indonesia.
NY 811906 July 5, 1995 CLA-2-74:S:N:N3:115 811906 CATEGORY: Classification TARIFF NO.: 7419.99.5050 Mr. Christopher L. Thayer Hallmark Cards, Incorporated Kansas City, Missouri 64141 RE: The tariff classification of a bookmark from Indonesia. Dear Mr. Thayer: In your letter dated June 19, 1995, you requested a tariff classification ruling. Your submitted sample will be returned to you as requested. The subject article is a ribbon bookmark, style LOV175B, with metal attachments. It consists of a large metal heart, a small metal heart and a 14" pink ribbon. The bookmark will be used as an accessory for a greeting card. The subject article is a composite article that prima facie appears to be classifiable under more than one heading, each equally specific. Classification will accordingly be determined on the basis of that portion of the article which imparts the essential character. We have concluded that there is no essential character for this composite article. Therefore, it shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. The applicable subheading for the bookmark will be 7419.99.5050, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of copper: other: other. The duty rate will be 4% ad valorem. Articles classifiable under subheading 7419.99.5050, HTS, which are products of Indonesia, are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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