N279972 N2 Ruling Active

The tariff classification of a paperboard basket from China

Issued November 2, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4823.90.6700

Headings: 4823

Product description

The octagonal paperboard basket, Item 9040152, is constructed from coated paperboard. It measures approximately 7” across at the base and 8.5” across at the opening. The basket is 6.5” tall and has a stitched felt handle attached at opposite sides with rivets. The outer surface of the basket is printed with licensed cartoon characters.

CBP rationale

The applicable subheading for the paperboard basket will be 4823.90.6700, Harmonized Tariff Schedule of the United States, which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Of coated paper or paperboard: Other.

Full text

N279972 November 2, 2016 CLA-2-48:OT:RR:NC:3:230 CATEGORY: Classification TARIFF NO.: 4823.90.6700 Mr. Joseph Stinson Omni Global Sourcing Solutions, Inc. 4050 S. 26th Street #200 Philadelphia, PA 19112 RE: The tariff classification of a paperboard basket from China Dear Mr. Stinson: In your letter, dated July 26, 2016, you requested a classification ruling. The ruling was requested on an octagonal paperboard basket. A sample was submitted for our review and will be returned to you, as requested. The octagonal paperboard basket, Item 9040152, is constructed from coated paperboard. It measures approximately 7” across at the base and 8.5” across at the opening. The basket is 6.5” tall and has a stitched felt handle attached at opposite sides with rivets. The outer surface of the basket is printed with licensed cartoon characters. The applicable subheading for the paperboard basket will be 4823.90.6700, Harmonized Tariff Schedule of the United States, which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Of coated paper or paperboard: 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 https://hts.usitc.gov/current. 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 Laurel Duvall at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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