Revocation of Eight Ruling Letters, Modification of Four Ruling Letters, and Revocation of Treatment Relating to the Tariff Classification of Flocked Paper Sets

In New York Ruling Letter (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 Headquarters Ruling Letter (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, pencilholders 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 aforementioned rulings and has determined the ruling letters to be in error. It is now CBP’s position that the subject flocked paper sets are properly classified, in heading 4811, HTSUS, specifically in either 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”, or in subheading 4811.90.20, 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: In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state: Other: Wholly or partly covered with flock, gelatin, metal or metal solutions.”

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