The tariff classification of paperboard slip-cases and printed paper labels from Japan.

NY 878687 October 2, 1992 CLA-2-48:S:N1:234 878687 CATEGORY: Classification TARIFF NO.: 4819.20.0040; 4821.10.2000 Mr. Sal Della Ventura Sony Corporation of America 1 Sony Drive Park Ridge, New Jersey 07656-8003 RE: The tariff classification of paperboard slip-cases and printed paper labels from Japan. Dear Mr. Della Ventura: In your letter dated September 18, 1992, you requested a tariff classification ruling. Samples were submitted, which will be retained for reference. Item 2-480-018-3, "Fancy Case", is a flat, unassembled printed slip-case for the marketing of blank Beta Video Tape. Item 2-456-059-12 is a blue-colored open stand or holder of paperboard which has been glued along one edge, and would presumably be imported flat and unassembled. When assembled, this article would measure 3 3/4" x 1 3/4" x 3 3/4", and would be open at the top. Your designation for this product is "fancy box". Your third sample is a rectangular printed sheet of release paper, 7 1/8" x 4 3/8", holding printed paper labels of various (smaller) dimensions. The printing appears to be by a lithographic process. The applicable subheading for the "Fancy Case" and "Fancy Box" will be 4819.20.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Folding cartons, boxes and cases, of non-corrugated paper or paperboard. The rate of duty will be 2.8 percent ad valorem. The applicable subheading for the lithographically printed paper labels will be 4821.10.2000, HTS, which provides for: Paper labels of all kinds: Printed: Printed in whole or in part by a lithographic process. The rate of duty will be 8.8 cents per kilo. 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