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The tariff classification of a decorative "paper snowman" from China.
Issued July 15, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardB8 B87114 (July 15, 1997)
Tariff classification
HTS codes: 4823.90.6500
Headings: 4823
Product description
It consists of an 8-inch-high, white-painted cardboard tube, about 2 inches in diameter, mounted in the upright position on a flat wooden base. The top portion of the front surface is painted with a snowman's face and incorporates a protruding plastic "nose" resembling a carrot. Below the face, the front surface is decorated with plastic buttons and with a 1" x 3" green fabric overlay in the shape of an evergreen tree. In addition, the snowman wears a knit textile cap and scarf. Rising from the base adjacent to the snowman are a few twigs (one of which holds a 1" heart-shaped "Season's Greetings" sign) and a synthetic sprig of pine needles. In view of its surface area, structural predominance and role in the appearance of the product, the painted paperboard will be considered the component which imparts the essential character of this composite good. Accordingly,
CBP rationale
the applicable subheading for the "paper snowman" will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) articles of coated paper or paperboard.
Full text
NY B87114 July 15, 1997 CLA-2-48:RR:NC:SP:234 B87114 CATEGORY: Classification TARIFF NO.: 4823.90.6500 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a decorative "paper snowman" from China. Dear Ms. Aldinger: In your letter dated June 19, 1997, you requested a tariff classification ruling. A sample identified as as a "paper snowman" (item #971850) was submitted and will be retained for reference. It consists of an 8-inch-high, white-painted cardboard tube, about 2 inches in diameter, mounted in the upright position on a flat wooden base. The top portion of the front surface is painted with a snowman's face and incorporates a protruding plastic "nose" resembling a carrot. Below the face, the front surface is decorated with plastic buttons and with a 1" x 3" green fabric overlay in the shape of an evergreen tree. In addition, the snowman wears a knit textile cap and scarf. Rising from the base adjacent to the snowman are a few twigs (one of which holds a 1" heart-shaped "Season's Greetings" sign) and a synthetic sprig of pine needles. In view of its surface area, structural predominance and role in the appearance of the product, the painted paperboard will be considered the component which imparts the essential character of this composite good. Accordingly, the applicable subheading for the "paper snowman" will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) articles of coated paper or paperboard. The rate of duty will be 3.9%. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at (212) 466-5733. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division
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