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The tariff classification of shredded paper from Hong Kong
Issued September 14, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardE8 E86897 (September 14, 1999)
Tariff classification
HTS codes: 4823.90.8500
Headings: 4823
Product description
You designate it as “shredded paper”, and advised that it will be “a promotional item”. The sample will be retained for reference. In appearance the product resembles “wood wool”, or “excelsior”. Paper like it, colored green, is often used in displays of merchandise, to resemble grass.
CBP rationale
The applicable subheading for the “shredded paper” will be 4823.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for : Other (than certain enumerated paper, cut to size or shape, or articles of paper).
Full text
NY E86897 September 14, 1999 CLA-2-48:RR:NC:2:234 E86897 CATEGORY: Classification TARIFF NO.: 4823.90.8500 Ms. Irene Kwok Concept 3 Ltd. 26/F., Tower A., Southmark 11 Yip Hing Street Aberdeen, Hong Kong RE: The tariff classification of shredded paper from Hong Kong Dear Ms. Kwok: In your letter dated August 23, 1999, you requested a tariff classification ruling. A sample was submitted, which is a plastic bag containing approximately 6 ounces of red, lightweight tissue paper, which as been sliced into strips of about 6 to 10 inches in length, and of a uniform width of about 1/16 inch. You designate it as “shredded paper”, and advised that it will be “a promotional item”. The sample will be retained for reference. In appearance the product resembles “wood wool”, or “excelsior”. Paper like it, colored green, is often used in displays of merchandise, to resemble grass. The applicable subheading for the “shredded paper” will be 4823.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for : Other (than certain enumerated paper, cut to size or shape, or articles of paper). The rate of duty will be 2.6 per cent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). There are not at this time any issues or court decisions on this merchandise in relation to countervailing duty or antidumping duty; no additional duty percentage applies. 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 212-637-7060. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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