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The tariff classification of paperboard packing separation partitions, from China
Issued November 6, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardM8 M87798 (November 6, 2006)
Tariff classification
HTS codes: 4823.90.8600
Headings: 4823
Product description
The samples are paperboard strips, three inches wide, which have been cut to shape and slotted. One sample is slotted every 1 ½” of its length; the other is slotted every 4” of its length. You designate the strips as “part # C-5100, and describe them as “paper partitions used as packing separation. A 3 slot partition and a 9 slot partition are slid together to create a 20 cell packing partition grid.”
Full text
NY M87798 November 6, 2006 CLA-2-48:RR:NC:2:234 M87798 CATEGORY: Classification TARIFF NO.: 4823.90.8600 Mr. Kevin Turner Saia Burgess Automotive 755 Bill Jones Industrial Drive Springfield, Tennessee 37172 RE: The tariff classification of paperboard packing separation partitions, from China Dear Mr. Turner: In your letter dated October 12, 2006, received in this office October 27, 2006, you requested a tariff classification ruling for the referenced products. Samples were submitted, which will not be returned. The samples are paperboard strips, three inches wide, which have been cut to shape and slotted. One sample is slotted every 1 ½” of its length; the other is slotted every 4” of its length. You designate the strips as “part # C-5100, and describe them as “paper partitions used as packing separation. A 3 slot partition and a 9 slot partition are slid together to create a 20 cell packing partition grid.” You believe that classification would be under 4819.50.4060 (Harmonized Tariff Schedule of the U.S., [HTSUS]). This numerical subheading provides for certain packing containers, of paper or paperboard; it does not provide for “parts” of such containers. The subject partitions clearly are such “parts”; they are not the containers provided for in 4819.50.4060. The applicable subheading for the separation partitions, part # C-5100, will be 4823.90.8600, HTSUS, which provides for: Other paper and paperboard…cut to size or shape. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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