The tariff classification of chipboard letters, numbers, and punctuation from China

N056181 April 29, 2009 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4823.90.8600 Mr. David Strong Evans, Wood and Company 612 E. Dallas Road, Ste 200 Grapevine, TX 76051 RE: The tariff classification of chipboard letters, numbers, and punctuation from China Dear Mr. Strong: In your letter dated March 26, 2009 you requested a tariff classification ruling on behalf of your client, Hobby Lobby Stores. You submitted three samples of die-cut chipboard shapes designated as item numbers 866533, 866970, and 867457 for our examination. The samples will be returned to you as requested. The merchandise under consideration is three styles of self-adhesive, die-cut, chipboard shapes of coated paperboard. They are designed to be used in scrap booking. Item #866533 - Chipboard Marks consist of numbers and punctuation marks (grey board) which measure approximately 4” (h). Item #866970 – Chipboard Letters consist of design printed upper case letters (argyle, dots and stripes) which measure approximately 3” (h). Item #867457 – Chipboard Letters consist of flocked lower case letters (red colored) which measure approximately 2” (h). Each item is imported and sold at retail in a blister pack. The applicable subheading for the chipboard letters, numbers and punctuations will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Other: Other.. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Patricia Wilson at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division