The tariff classification of a paper drop cloth from China and India
Issued October 20, 2009 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4823.90.8600
Headings: 4823
Product description
You state in your request that the paper drop cloth is made of unbleached Kraft paper, measures 9’ x 12’ and weighs 400 g/m2. The primary purpose of the cloth is to cover the floor and furniture while painting the house.
CBP rationale
The applicable subheading for the paper drop cloth 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
N079102 October 20, 2009 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4823.90.8600 Mr. Sumanth Ramachandran Sabare USA Inc. 6300 Boat Rock Blvd., Suite E Atlanta, GA 30336 RE: The tariff classification of a paper drop cloth from China and India Dear Mr. Ramachandran: In your letter dated October 6, 2009, you requested a tariff classification ruling. The ruling was requested on a paper drop cloth. There was no sample or photo submitted for our examination. You state in your request that the paper drop cloth is made of unbleached Kraft paper, measures 9’ x 12’ and weighs 400 g/m2. The primary purpose of the cloth is to cover the floor and furniture while painting the house. The applicable subheading for the paper drop cloth 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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