The tariff classification of printed paperboard labels from South Korea

NY H82920 July 2, 2001 CLA-2-48:RR:NC:2:234 H82920 CATEGORY: Classification TARIFF NO.: 4821.10.2000 Mr. Michael Park Manager, Marketing & Product Development Global Fibres, Inc. 17785 Center Court Drive, Suite 290 Cerritos, California 90703 RE: The tariff classification of printed paperboard labels from South Korea Dear Mr. Park: In your letter dated June 25, 2001, you requested a tariff classification ruling. Samples were submitted, which will be retained for reference. The samples are strips of paperboard, 38.5 cm in length, 9.5 cm in width, printed on one surface by a lithographic process, die-cut and scored to facilitate folding and attachment of one end to the other. Each strip is printed with product information pertinent to a food product called “Maruchan Instant Lunch”, featuring a picture of the product, nutrition facts, preparation instructions, and a list of ingredients. The samples each refer to a serving of Ramen Noodles with Vegetables; Beef Flavor, Chicken Flavor, and Roast Chicken Flavor, respectively. It appears that each strip will be attached to a container of the appropriate food product, and presented with that container for purchase at retail. The applicable subheading for the products described will be 4821.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Paper and paperboard labels of all kinds, whether or not printed: Printed: Printed in whole or in part by a lithographic process. The rate of duty will be 2.6 cents per kilogram. 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