In Binding Rulng Letters NY K83080, NY K83204, NY K86534, NY L83248, NY I83703, NY J80696, NY L81409, NY N038315, and NY N217077, CBP classified flocked paper sets in heading 4823, HTSUS, specifically in subheading 4823.90.67, 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: Of coated paper or paperboard: Other”.
In NY N099452, CBP classified the subject merchandise in subheading 4823.90.86, 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”.
In NY G82351, CBP classified the subject merchandise in subheading 4911.91.40, HTSUS, which provides for “Other printed matter, including printed pictures and photographs: Other: Pictures, designs and photographs: Other: Other”.
Lastly, in HQ 950774, CBP classified the subject merchandise in subheading 9608.20.00, HTSUS, which provides for “Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating styli; propelling or sliding pencils (for example, mechanical pencils); pen-holders, pencil-holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609: Felt tipped and other porous-tipped pens and markers”.
CBP has reviewed the afore-mentioned rulings and has determined the ruling letters to be in error. It is now CBP’s position that flocked paper sets are properly classified, in heading 4811, HTSUS, specifically in subheading 4811.90.90, HTSUS, which provides for “Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810: Other paper, paperboard, cellulose wadding and webs of cellulose fibers: Other". CBP's reasoning is that the kits are “goods put up in sets for retail sale” whose essential character is imparted by the flocked paper.
Comments must be received on or before September 24, 2021.
Read more in Customs Bulletin (VOL. 55, NO. 33), August 25, 2021, beginning on Page 16.