The tariff classification of freshness-keeper sheets(textile/paper/ pulp/plastic) for packaging fruits &vegetables, from Japan.
Issued February 14, 1992 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4823.90.1000
Headings: 4823
Product description
" The top surface material is a sheet of porous non-woven textile fabric, while the bottom is a flexible sheet of polyethylene plastic. Sandwiched inside those outer layers is a central absorbent section consisting of paper pulp (blended with sodium polyacrylate) suspended between two plies of tissue paper. It appears that the pulp gives the article most of its bulk and absorptive capability. The edges of the pad are sealed along its perimeter. The product is designed to be used as a packing material which will keep fruits or vegetables fresh during shipment.
CBP rationale
The applicable subheading for the freshness-keeper sheets will be 4823.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) articles of paper pulp.
Full text
NY 871198 February 14, 1992 CLA-2-48:S:N1:234 871198 CATEGORY: Classification TARIFF NO.: 4823.90.1000 Mr. Manny Reyes Due International, Inc. 19300 South Hamilton Ave., Suite 220 Gardena, California 90248 RE: The tariff classification of freshness-keeper sheets (textile/paper/ pulp/plastic) for packaging fruits & vegetables, from Japan. Dear Mr. Reyes: In your letters dated December 26, 1991 and January 29, 1992, on behalf of K-Line (Long Beach, CA), you requested a tariff classification ruling. The item in question, a sample of which was submitted and will be retained for reference, is a multi-layered pad designated by the Japanese manufacturer as "F K Sheet 2842 p." The top surface material is a sheet of porous non-woven textile fabric, while the bottom is a flexible sheet of polyethylene plastic. Sandwiched inside those outer layers is a central absorbent section consisting of paper pulp (blended with sodium polyacrylate) suspended between two plies of tissue paper. It appears that the pulp gives the article most of its bulk and absorptive capability. The edges of the pad are sealed along its perimeter. The product is designed to be used as a packing material which will keep fruits or vegetables fresh during shipment. The applicable subheading for the freshness-keeper sheets will be 4823.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) articles of paper pulp. The rate of duty will be free. 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 two filters one of filter paper and one of textile designed to be used with the Wet-Dry Vacuum from Mexico
The tariff classification of an "architectural interior & exterior finishing system" from the United Arab Emirate.
The tariff classification of Vizorb X859-3, from Canada
The tariff classification of cellulose pellets from Germany.
The tariff classification of a decorative wall-coating material, made of wood pulp and other substances, from Serbia.
Protest 130398100151; Christmas and Halloween Articles; festive and other decorative articles
The tariff classification of a "General Purpose Absorbent Pad" and an "Oil Specific Absorbent Pad" produced in the United States. Schedule B.
The tariff classification of a super absorbent mat, from England
The tariff classification of pre-padded meat trays, of plastics and paper pulp, from Canada.
The tariff classification of absorbent sheets (made of woodpulp and tissue paper) from Canada.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →