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The tariff classification of a spacer from Poland
Issued December 22, 2009 by U.S. Customs and Border Protection.
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Copies to clipboardN0 N087108 (December 22, 2009)
Tariff classification
HTS codes: 4823.90.8600
Headings: 4823
Product description
You state in your letter once the standards are hung it will be disposed. The spacer is made of 100% paperboard. The spacer is two inches wide. It will be given to the customer when purchasing the standards. Regarding your remarks, we agree heading 9017, Harmonized Tariff Schedule of the United States (HTSUS), more specifically subheading 9017.80, HTSUS, which provides for “other” instruments for measuring length for use in the hand, does not apply. In terms of the Harmonized System Explanatory Note to heading 9017, more specifically Note D, your item is not marked along its length with units of length. Also, it is not used to measure the length of different items as is the case for all the examples, e.g., measuring tapes.
CBP rationale
The applicable subheading for the spacer will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other paper, paperboard .
Full text
N087108 December 22, 2009 CLA-2-48:OT:RR:NC:N2:234 CATEGORY: Classification TARIFF NO.: 4823.90.8600 Ms. Debra L. Taylor The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a spacer from Poland Dear Ms Taylor: In your letter dated November 13, 2009, you requested a tariff classification ruling. A sample of a two foot piece of card stock that will be used as a spacer when hanging standards was submitted for our review. You state in your letter once the standards are hung it will be disposed. The spacer is made of 100% paperboard. The spacer is two inches wide. It will be given to the customer when purchasing the standards. Regarding your remarks, we agree heading 9017, Harmonized Tariff Schedule of the United States (HTSUS), more specifically subheading 9017.80, HTSUS, which provides for “other” instruments for measuring length for use in the hand, does not apply. In terms of the Harmonized System Explanatory Note to heading 9017, more specifically Note D, your item is not marked along its length with units of length. Also, it is not used to measure the length of different items as is the case for all the examples, e.g., measuring tapes. The applicable subheading for the spacer will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other paper, paperboard . . . cellulose wadding or webs of cellulose fibers not specifically provided for elsewhere. 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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