The tariff classification of a decorative paperboard letter from China

N279978 November 2, 2016 CLA-2-48:OT:RR:NC:3:230 CATEGORY: Classification TARIFF NO.: 4823.90.8600 Mr. David Prata OHL International at CVS Health Mail Code 5055 1 CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a decorative paperboard letter from China Dear Mr. Prata: In your letter, dated August 17, 2016, you requested a classification ruling on behalf of your client, CVS Pharmacy. The ruling was requested on an decorative paperboard letter for wall hanging. A sample was submitted for our review and will be returned to you, as requested. The paperboard letter is identified as Item 424853, Color Joy Letter. The Color Joy Letter is a decorative item measuring approximately 4.5” wide by 6.5” high by 1” deep. It is constructed from 12 sheets of thick paperboard or cardstock, die-cut into the shape of a letter. The sides of the letter are covered with coated paper, while the face is overlaid with printed, uncoated paper. The back of the letter is drilled with two holes for hanging the letter on a wall. You suggest that classification may be either in Chapter 48, as an article of paper, or in Chapter 49, as printed matter. The printed paper overlaying the letter is merely white paper printed with a floral pattern in black outline. Since the letter shape is what imparts the essential character, and the printed face is unspecific and does not provide the item’s consumer appeal, classification in Chapter 49 is precluded. The applicable subheading for the paperboard basket will be 4823.90.8600, Harmonized Tariff Schedule of the United States, 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 https://hts.usitc.gov/current. 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 Laurel Duvall at laurel.duvall@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division