N127921 N1 Ruling Active

The tariff classification of a paper fan from China

Issued November 16, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4823.90.8600

Headings: 4823

Product description

The ruling was requested on a paper hand fan. You submitted a photo of the paper hand fan for our examination. The hand fan is constructed of a design-printed paper attached on both sides to approximately eighteen thin pieces of bamboo strips. The paper hand fan has several pleated folds and is printed with an oriental design. It is designed to be held in the hand.

CBP rationale

The applicable subheading for the paper hand fan will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-enumerated) articles of paper or paperboard.

Full text

N127921 November 16, 2010 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4823.90.8600 Mr. Constantine Caravelis Blezoo LLC 4234 Ilene Ct. Orlando, FL 32806 RE: The tariff classification of a paper fan from China Dear Mr. Caravelis: In your letter dated October 18, 2010, you requested a tariff classification ruling. The ruling was requested on a paper hand fan. You submitted a photo of the paper hand fan for our examination. The hand fan is constructed of a design-printed paper attached on both sides to approximately eighteen thin pieces of bamboo strips. The paper hand fan has several pleated folds and is printed with an oriental design. It is designed to be held in the hand. The applicable subheading for the paper hand fan will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-enumerated) articles of paper or paperboard. 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →