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The tariff classification of paperboard shims from Canada.
Issued March 9, 2001 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G87858 (March 9, 2001)
Tariff classification
HTS codes: 4823.90.8500
Headings: 4823
Product description
It is a strip of multi-ply or composite paperboard, approximately 2 mm in thickness by 33 mm in width. (Although the sample is only about 9 inches long, the product will actually be imported in 45-inch lengths.) The shims, which are said to be cut from worn-out “separator sheets” originally employed by a manufacturer of plastic bottles, will be imported for use in the building industry to assist in lining up sheets of drywall for taping or finishing. You explain that if the framing of a structure is not aligned, a paperboard strip is placed along the 2 x 4 to assist in the alignment. The drywall installer then cuts or peels the strip to the requisite length or thickness.
CBP rationale
The applicable subheading for the imported shims will be 4823.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) paper or paperboard, cut to size or shape.
Full text
NY G87858 March 9, 2001 CLA-2-48:RR:NC:SP:234 G87858 CATEGORY: Classification TARIFF NO.: 4823.90.8500 Mr. Rod McMorran KOR Recycled Packaging Inc. 3605 Luxmoore Rd. Kelowna, B.C. CANADA V1W 4C7 RE: The tariff classification of paperboard shims from Canada. Dear Mr. McMorran: In your undated letter received here on February 28, 2001, you requested a tariff classification ruling. A sample identified as a “drywall shim” was submitted and will be retained for reference. It is a strip of multi-ply or composite paperboard, approximately 2 mm in thickness by 33 mm in width. (Although the sample is only about 9 inches long, the product will actually be imported in 45-inch lengths.) The shims, which are said to be cut from worn-out “separator sheets” originally employed by a manufacturer of plastic bottles, will be imported for use in the building industry to assist in lining up sheets of drywall for taping or finishing. You explain that if the framing of a structure is not aligned, a paperboard strip is placed along the 2 x 4 to assist in the alignment. The drywall installer then cuts or peels the strip to the requisite length or thickness. The applicable subheading for the imported shims will be 4823.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) paper or paperboard, cut to size or shape. The general rate of duty will be 1.6%. 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 212-637-7060. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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