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Dyed paper cuttings; other articles of paper.
Issued December 3, 1991 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard95 950362 (December 3, 1991)
Tariff classification
HTS codes: 4823.90.8500
Headings: 4823
Product description
The merchandise at issue consists of two dyed paper cuttings from China. The samples are in the shape of animals and are cut from extremely thin, lightweight paper. The cuttings are very detailed and have been brilliantly colored with dyes.
CBP rationale
Heading 4823, HTSUSA, provides, inter alia, for "other" articles of paper. It is a residual provision for articles of paper that are not more specifically described in Chapter 48 or elsewhere in the Nomenclature. The merchandise in question consists of paper cuttings in the shape of animals. Since there are no more specific headings that describe these articles, the paper cuttings are classifiable in heading 4823.
Full text
HQ 950362 December 3, 1991 CLA-2 CO:R:C:T 950362 CRS CATEGORY: Classification TARIFF NO.: 4823.90.8500 Ms. Joan L. Burke Gold Coast Trade International, Ltd. 2411 Bluebird Drive Jefferson City, MP 65109 RE: Dyed paper cuttings; other articles of paper. Dear Ms. Burke: This is in response to your letter dated September 13, 1991, in which you requested a tariff classification ruling under the Harmonized Tariff Schedule of the United States (HTSUSA). Two samples of the merchandise in question were submitted and are described below. FACTS: The merchandise at issue consists of two dyed paper cuttings from China. The samples are in the shape of animals and are cut from extremely thin, lightweight paper. The cuttings are very detailed and have been brilliantly colored with dyes. ISSUE: The issue presented is whether the dyed paper cuttings are properly classifiable under the provision for other articles of paper. LAW AND ANALYSIS: Heading 4823, HTSUSA, provides, inter alia, for "other" articles of paper. It is a residual provision for articles of paper that are not more specifically described in Chapter 48 or elsewhere in the Nomenclature. The merchandise in question consists of paper cuttings in the shape of animals. Since there are no more specific headings that describe these articles, the paper cuttings are classifiable in heading 4823. HOLDING: The paper cuttings at issue are classifiable in subheading 4823.90.8500, HTSUSA, under the provision for other...articles of paper pulp, paper...: other: other: other: other; other. They are dutiable at the rate of 5.3 percent ad valorem. Sincerely, John Durant, Director Commercial Rulings Division
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