The tariff classification of kraft paper book covers from New Zealand

NY I89271 April 21, 2003 CLA-2-48:RR:NC:2:234 I 89271 CATEGORY: Classification TARIFF NO.: 4820.90.0000 Mr. Joseph Stinson Director of Import Administration Liss Global, Inc. 7746 Dungan Road Philadelphia, Pennsylvania 19111 RE: The tariff classification of kraft paper book covers from New Zealand Dear Mr. Stinson: In your letter dated December 6, 2002 you requested a tariff classification ruling for the referenced merchandise. A sample was submitted, which you asked to be returned. However, it was sent to the Customs Laboratory for analysis, and is not available for return. The sample is a retail package of 4 rectangular sheets of unbleached kraft paper, 61 cm x 33 cm, described on the packaging material as “4 Sheets Kraft Paper, Wraps™ Kraft Paper Book Covers”. The packaging contains use instructions, showing a 4-step process of using a sheet to cover a book, in which the sheet is referred to as “book cover”. You propose classifying this product in subheading 4804.31.4040, Harmonized Tariff Schedule of the United States (HTS), which provides, at the 4-digit heading level, for “Uncoated kraft paper and paperboard, in rolls or sheets, other than that of heading 4802 or 4803”. While the product is described by this provision, we find that it is also described in subheading 4820.90.0000, HTS, which provides, at the 4-digit heading level, for “Book covers of paper or paperboard” as well as for other specified stationery products. The General Rules of Interpretation of the HTS provide, relevantly, that when goods are, prima facie, classifiable under two or more headings, the heading which provides the most specific description shall be preferred to headings providing a more general description. In the instant case, the provision in heading 4820, “Book covers of paper or paperboard” is a more specific description than the provision in heading 4804, “Uncoated kraft paper or paperboard, in rolls or sheets”; accordingly, classification of these goods will fall in heading 4820. The applicable subheading for the subject kraft paper book covers will be 4820.90.0000, HTS, which provides for: Registers, account books…book covers…of paper or paperboard: Other (than certain named products). The rate of duty will be 0.5 percent ad valorem. 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 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division