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The tariff classification of a wastebasket from China
Issued March 25, 2009 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N053801 (March 25, 2009)
Tariff classification
HTS codes: 4823.90.8600
Headings: 4823
Product description
You submitted a photo of Item # 927509-004, Wastebasket, for our examination.
CBP rationale
The applicable subheading for the wastebasket will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape…other, other.
Full text
N053801 March 25, 2009 CLA-2-48:OT:RR:E:NC:2:234 CATEGORY: Classification TARIFF NO.: 4823.90.8600 Mr. Kevin Anderson Elsa L Inc. 800 A Street San Rafael, CA 94901 RE: The tariff classification of a wastebasket from China Dear Mr. Anderson: In your letter dated March 5, 2009, you requested a tariff classification ruling. You submitted a photo of Item # 927509-004, Wastebasket, for our examination. You state in your letter that the wastebasket is constructed of corrugate wrapped decorative paper. The rectangular wastebasket has a funnel shape and a smooth metal ring hole that can be used as a grasping handle. The interior has a stripe design to coordinate with the bright solid colored exterior. The applicable subheading for the wastebasket will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape…other, other. 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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