10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a paper fan from Taiwan.
Issued August 9, 1991 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard86 865412 (August 9, 1991)
Tariff classification
HTS codes: 4823.90.8500
Headings: 4823
Product description
The tariff classification of a paper fan from Taiwan.
CBP rationale
The applicable subheading for the fan, as described, will be 4823.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for Other (than certain enumerated) articles of paper or paperboard.
Full text
NY 865412 AUG 09 1991 CLA-2-48:S:N1:234 865412 CATEGORY: Classification TARIFF NO.: 4823.90.8500 Mr. Melvin E. Lazar Barnes, Richardson & Colburn 475 Park Avenue South New York, N.Y. 10016 RE: The tariff classification of a paper fan from Taiwan. Dear Mr. Lazar: In your letter dated July 22, 1991, on behalf of your client, Interpur International, Inc., you requested a tariff classification ruling. A sample was received, and will be retained for reference. It is a paper fan, printed with a floral design and other decoration, trimmed along the outer edge with textile lace-like openwork, having 23 folds or "pleats", and permanently mounted in a small wood block so as to stand upright in an open position. In such upright open position the fan reaches a height of 11 inches from the surface on which it stands. It is not designed to be held in the hand for utilitarian cooling purposes. The applicable subheading for the fan, as described, will be 4823.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for Other (than certain enumerated) articles of paper or paperboard. The rate of duty will be 5.3 percent ad valorem. 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
The tariff classification of “bee nester kits,” of paperboard and plastic, from Thailand.
The tariff classification of bookends, made of paperboard and plastic, from China.
The tariff classification of an egg decorating kit from China
The tariff classification of an origami kit from China.
The tariff classification of a picture frame, of paperboard and other materials, from the Philippines.
The tariff classification of fans and bags, of paper, from Thailand.
The tariff classification of paper/paperboard albums and photo frames from Thailand.
The tariff classification of divider sheets for loose-leaf binders, from China.
The tariff classification of “Paper Wraphia” from China
The tariff classification of a children’s activity kit from Canada.
Follow 865412
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.