I88326 I8 Ruling Active

The tariff classification of kraft paper packaging materials.

Issued November 14, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4823.90.8600

Headings: 4823

Product description

The samples are small sections of material, essentially kraft paper or paperboard, fluted, glued, and arranged in various configurations, which represent larger and variously shaped articles and materials sold to be used as protective packaging and dunnage. The commercial, common or technical designation for these articles and materials is “Hexacomb”-kraft honeycomb packaging material. One sample is constructed of paper glued so as to be expandable, as an “accordion”. It is referred to as “unexpanded core”, which is sold as an intermediate product, or is further manufactured to produce a rigid product called “Hexacomb Panel”. This latter product is represented by a second sample submitted. The third sample is a section of “Verticel® Honeycomb”. This is a rigid panel consisting of twelve flutes of paper, faced with linerboard on both sides of each flute.

Full text

NY I88326 November 14, 2002 CLA-2-48:RR:NC:2:234 I88326 CATEGORY: Classification TARIFF NO.: 4823.90.8600 Ms. Barbara Binetti Freight Systems Analyst Pactiv Protective Packaging, Inc. 18 Peck Avenue Glens Falls, New York 12801 RE: The tariff classification of kraft paper packaging materials. Dear Ms. Binetti: In your letter dated November 8, 2002, you requested a tariff classification ruling. Samples were submitted, which will be retained for reference. The samples are small sections of material, essentially kraft paper or paperboard, fluted, glued, and arranged in various configurations, which represent larger and variously shaped articles and materials sold to be used as protective packaging and dunnage. The commercial, common or technical designation for these articles and materials is “Hexacomb”-kraft honeycomb packaging material. One sample is constructed of paper glued so as to be expandable, as an “accordion”. It is referred to as “unexpanded core”, which is sold as an intermediate product, or is further manufactured to produce a rigid product called “Hexacomb Panel”. This latter product is represented by a second sample submitted. The third sample is a section of “Verticel® Honeycomb”. This is a rigid panel consisting of twelve flutes of paper, faced with linerboard on both sides of each flute. The applicable subheading for the products represented by these samples will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain specified) articles of paper or paperboard. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz, at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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