The tariff classification of a Wedding Scroll and accessories, from Korea and China

NY J80370 January 24, 2003 CLA-2-48:RR:NC:2:234 J80370 CATEGORY: Classification TARIFF NO.: 4811.90.8000 Ms. Jane Jewett Talus Corporation 82 Scott Drive Westbrook, Maine 04092 RE: The tariff classification of a Wedding Scroll and accessories, from Korea and China Dear Ms. Jewett: In your letter dated January 21, 2003, you requested a tariff classification ruling. A sample was submitted, which will be returned, as requested. The sample is a kit or set, consisting of a rectangular sheet of paper, printed, designated Wedding Scroll; a set of 4 resin paperweights, and a textile ribbon for tying the scrolled paper sheet. The components are packed in a rigid, decorated, two-piece paperboard box, that measures 54 cm x 9.5 cm x 8 cm. The box is marked by a sheet of paper in a sleeve format. The sleeve is printed with your company name and address, an illustration of a bride and groom, a verbal description of the product, a bar code, and a picture of the scroll in use, its corners pinned down by the four paperweights included. The printed sleeve is not marked to indicate the countries of origin of the components, Korea and China. This information will be required to be placed on the sleeve, in close proximity to the existing address, “Westbrook, Maine”, in letters of approximately equivalent size. The paper scroll, which is the essential element of this set, and which imparts the essential character to the whole, is a rectangular sheet of paper, 18.5 x 30.5 inches, that is printed with lines, on which wedding guests will write their names, as an “alternative to the guest book”. It is decorated with pictures of flowers, and contains a minimum amount of text, describing the occasion, and a prefatory “Witnessed by the following family and friends”. There are spaces for up to 210 names of the witnesses/guests. The applicable subheading for the Wedding Scroll, as described, will be 4811.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for:Paper…printed…in rectangular (including square) sheets; other than goods of the kind described in heading 4803, 4809 o4 4810: Other (than certain named kinds): Weighing over 30 g/m2. The rate of duty will be 0.2 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