The tariff classification of picture frame mats, of paperboard, from China.

NY G87424 February 28, 2001 CLA-2-48:RR:NC:SP:234 G87424 CATEGORY: Classification TARIFF NO.: 4823.90.8500 Ms. Nan Tian Scy Company 121 Median Dr. Wilmington, DE 19803 RE: The tariff classification of picture frame mats, of paperboard, from China. Dear Ms. Tian: In your letter dated February 17, 2001, you requested a tariff classification ruling. A sample identified as item #G-T001 was submitted and will be retained for reference. It is a paperboard mat of a kind used as a decorative border around a picture mounted within a frame. The sample has outside dimensions of 11” x 14” and a rectangular opening of 7½” x 9½”. It is made up of two concentric, overlapping layers of paperboard featuring paper facings of contrasting colors. The applicable subheading for the picture frame mats will be 4823.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of paper or paperboard. The rate of duty will be 1.6%. We note that the sample is not marked with its country of origin. Unless excepted by law, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), requires such marking (e.g., “Made in China”) on imported foreign articles, and that it be legible, in a conspicuous place and sufficiently permanent to reach the ultimate purchaser. 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 Carl Abramowitz at 212-637-7060. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division