The tariff classification of paper stencils from China.
Issued September 28, 1994 by U.S. Customs and Border Protection.
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
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