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The tariff classification of a cardboard display from Canada.
Issued April 8, 1993 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard88 884645 (April 8, 1993)
Tariff classification
HTS codes: 4823.90.8500
Headings: 4823
Product description
The item in question is a "product display" designed to hold and exhibit merchandise (plastic rotary pill dispensers called "Medi-Meters") in retail stores. The sample consists of two die-cut, tabbed, scored and slotted sheets of corrugated paperboard and a printed header card. When assembled, these pieces form an open, bin- or platform-like construction capable of displaying three "Medi-Meters." The assembled display measures approximately 10" x 11" x 13 1/2", and is evidently designed to be placed on a counter top or shelf.
CBP rationale
The applicable subheading for the cardboard display 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 884645 April 8, 1993 CLA-2-48:S:N8:234 884645 CATEGORY: Classification TARIFF NO.: 4823.90.8500 Guy M. Sava, M.D. G & G Distributors International, Inc. Suite 33, 10550 Montgomery Road Cincinnati, Ohio 45242 RE: The tariff classification of a cardboard display from Canada. Dear Dr. Sava: In your letter dated March 31, 1993, you requested a tariff classification ruling. Illustrative literature and a sample were submitted and will be retained for reference. The item in question is a "product display" designed to hold and exhibit merchandise (plastic rotary pill dispensers called "Medi-Meters") in retail stores. The sample consists of two die-cut, tabbed, scored and slotted sheets of corrugated paperboard and a printed header card. When assembled, these pieces form an open, bin- or platform-like construction capable of displaying three "Medi-Meters." The assembled display measures approximately 10" x 11" x 13 1/2", and is evidently designed to be placed on a counter top or shelf. The applicable subheading for the cardboard display 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%. Goods classifiable under subheading 4823.90.8500, HTS, which have originated in the territory of Canada, will be entitled to a free rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations. 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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