The tariff classification of paperboard from China, Malaysia, Indonesia or Korea.
Issued February 4, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4823.90.8500
Headings: 4823
Product description
Four sheets of stiff, grey, uncoated paperboard, about 2 1/2 mm in thickness, were submitted as samples and will be retained for reference. Three of the sheets are rectangles measuring approximately 25 1/2 x 29 1/2 cm. The fourth is similar, but measures 22 x 29 1/2 cm, and has two rounded corners.
CBP rationale
The applicable subheading for the paperboard, when imported in sizes/shapes represented by the samples, will be 4823.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) paper and paper-board, cut to size or shape.
Full text
NY C83761 February 4, 1998 CLA-2-48:RR:NC:SP:234 C83761 CATEGORY: Classification TARIFF NO.: 4823.90.8500 Mr. Leonard Satz Savant Customs Brokers 11 Broadway (Suite 1068) New York, N.Y. 10004 RE: The tariff classification of paperboard from China, Malaysia, Indonesia or Korea. Dear Mr. Satz: In your letter dated January 26, 1998, on behalf of Hong Kong Stationery Manufacturing Co. (U.S.) Inc., New York City, you requested a tariff classification ruling. Four sheets of stiff, grey, uncoated paperboard, about 2 1/2 mm in thickness, were submitted as samples and will be retained for reference. Three of the sheets are rectangles measuring approximately 25 1/2 x 29 1/2 cm. The fourth is similar, but measures 22 x 29 1/2 cm, and has two rounded corners. You state that this paperboard will be used as "backing for loose leaf binders," and will be imported either cut to size (like the samples) or in larger sheets. The applicable subheading for the paperboard, when imported in sizes/shapes represented by the samples, will be 4823.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) paper and paper-board, cut to size or shape. The rate of duty will be 3.2%. Articles which are classifiable under subheading 4823.90.8500, HTS, which are products of Indonesia are entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. Your inquiry does not contain enough information for us to classify the larger sheets of paperboard. If you wish to pursue a ruling for them, please provide the following: 1. Dimensions of sheets 2. Basis weight, in grams per square meter 3. Percentage of total fiber content which is comprised of kraft (chemical sulfate or soda process) fibers 4. A statement as to whether any of the pulp is bleached, whether the paperboard is uniformly bleached throughout the mass, and whether more than 95% by weight of the total fiber content consists of wood fibers obtained by a chemical process 5. A statement as to whether the paperboard is multi- ply, and if so, the differences among the plies and whether they are held together with adhesive 6. Additional samples 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, Robert B. Swierupski Director, National Commodity Specialist Division
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