The tariff classification of an "architectural interior & exterior finishing system" from the United Arab Emirate.
Issued February 19, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4823.90.1000
Headings: 4823
Product description
The samples submitted with your original letter dated November 17, 2007, are described as materials for the construction industry and are an “architectural interior & exterior finishing system”.
CBP rationale
The applicable subheading for the “architectural interior & exterior finishing system” will be 4823.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-enumerated) articles of paper pulp.
Full text
N022211 February 19, 2008 CLA-2-48:OT:RR:NC:N2:234 CATEGORY: Classification TARIFF NO.: 4823.90.1000 Mr. Edward Ebrahimi Farna Imp./Exp. Inc. 54 Narcissus Lane Levittown, PA 19054 RE: The tariff classification of an “architectural interior & exterior finishing system” from the United Arab Emirate. Dear Mr. Ebrahimi: In your letter dated January 15, 2008, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. The samples submitted with your original letter dated November 17, 2007, are described as materials for the construction industry and are an “architectural interior & exterior finishing system”. You state in your request dated January 15, 2008 the product as imported is granulated recycled material consisting of 80-85% shredded cardboard paper, 8-10% shredded colored paper particles (the type normally used by school children), 2-3% of the particles could be plastic for decorative purposes and a minute amount is a water-base paper adhesive to insure better adhesion to the surface when the mixture is applied. You further state that the product is ready for applying to a surface after mixing it with water and can be applied by using a masonry trowel. Four bags of the product as imported and 17 samples of the finish product were submitted. The applicable subheading for the “architectural interior & exterior finishing system” will be 4823.90.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-enumerated) articles of paper pulp. 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 Patricia Wilson at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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