Background

In the Aug. 25, 2021, Customs Bulletin and Decisions, U.S. Customs and Border Protection is proposing to reclassify flocked paper sets as covered or surface-decorated rectangular sheets of paper under HTSUS 4811.90.20 (duty-free) or 4811.90.90 (duty-free) rather than as other paper under HTSUS 4823.90.67 (duty-free) or 4823.90.86 (duty-free) or other printed matter under HTSUS 4911.91.40 (1.2 percent duty).

The subject sets contain flocked paper and an assortment of items to decorate it (pens or markers, glue sticks, glitter, etc.). Although all of the sets are substantially similar, each varies in components, packaging material, and form and size of the paper.

CBP explains that these items constitute sets for retail sale under GRI 3(b) and that their essential character is imparted by the flocked paper. CBP further states that heading 4811 includes covered paper that contains superficial coatings and that flock is a type of such material.

Rulings NY K83080, NY K83204, NY K86534, NY L83248, NY I83703, NY J80696, NY L81409, and NY N099452 would be revoked, and rulings HQ 950774, NY G82351, NY N038315, and NY N217077 would be modified, to reflect this change. Comments are due by Sept. 24.

For more information on how to seek or utilize classification and other rulings, please contact attorney Deb Stern at (305) 894-1007 or via email.

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