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The tariff classification of paper stencils from China.
Issued September 28, 1994 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard80 802227 (September 28, 1994)
Tariff classification
HTS codes: 4823.90.8500
Headings: 4823
Product description
It is a retail package containing four thin, rectangular sheets of paperboard, certain sections of which have been cut out so as to leave spaces forming silhouettes of a reindeer (two identical stencils) or Santa in a sleigh (two identical stencils). All of the stencil sheets measure 9 3/4" x 13 3/4", and are green on one side and gray on the other. No instructions or suggested uses are provided.
CBP rationale
The applicable subheading for the "4 Pack Paper Stencil" (Item # 93039) will be 4823.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of paper or paperboard.
Full text
NY 802227 September 28, 1994 CLA-2-48:S:N:N8:234 802227 CATEGORY: Classification TARIFF NO.: 4823.90.8500 Ms. Tracy Ann Ehme The A.W. Fenton Company Inc. P.O. Box 360614 Columbus, Ohio 43236-0614 RE: The tariff classification of paper stencils from China. Dear Ms. Ehme: In your letter dated September 7, 1994, on behalf of Consolidated Stores Corp., you requested a tariff classification ruling. A sample was submitted and is being returned as requested. It is a retail package containing four thin, rectangular sheets of paperboard, certain sections of which have been cut out so as to leave spaces forming silhouettes of a reindeer (two identical stencils) or Santa in a sleigh (two identical stencils). All of the stencil sheets measure 9 3/4" x 13 3/4", and are green on one side and gray on the other. No instructions or suggested uses are provided. The applicable subheading for the "4 Pack Paper Stencil" (Item # 93039) will be 4823.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of paper or paperboard. The rate of duty will be 5.3%. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
More rulings on the same tariff codes
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The tariff classification of “Paper Wraphia” from China
The tariff classification of a children’s activity kit from Canada.
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