The tariff classification of "paper chains" from Taiwan, Hong Kong or China.
Issued October 29, 1992 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4823.90.8500
Headings: 4823
Product description
It is a set of numerous, identical 2 x 18 cm strips of paper printed on both sides with Christmas-related pictures and sayings. The strips are put up for retail sale in a plastic bag with header card marked "Nick's Nacks Paper Chains" (Item # 51483). The purchaser, presumably by using paste or glue, is supposed to form a ring, or link, out of each strip; a chain can be created by interlocking a series of these links. According to the package, over 25 feet of chain can be made with the strips provided.
CBP rationale
The applicable subheading for the "Paper Chains" will be 4823.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) paper, cut to size or shape, and other (non-enumerated) articles of paper.
Full text
NY 879562 October 29, 1992 CLA-2-48:S:N1:234 879562 CATEGORY: Classification TARIFF NO.: 4823.90.8500 Ms. Cleta J. Magyar Impact International, Inc. 1515 N. Federal Highway, Suite 208 Boca Raton, FL 33432 RE: The tariff classification of "paper chains" from Taiwan, Hong Kong or China. Dear Ms. Magyar: In your letter dated October 14, 1992, you requested a tariff classification ruling. A sample was submitted and will be retained for reference. It is a set of numerous, identical 2 x 18 cm strips of paper printed on both sides with Christmas-related pictures and sayings. The strips are put up for retail sale in a plastic bag with header card marked "Nick's Nacks Paper Chains" (Item # 51483). The purchaser, presumably by using paste or glue, is supposed to form a ring, or link, out of each strip; a chain can be created by interlocking a series of these links. According to the package, over 25 feet of chain can be made with the strips provided. The applicable subheading for the "Paper Chains" will be 4823.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) paper, cut to size or shape, and other (non-enumerated) articles of paper. 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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