The tariff classification of a coated paper house model from China

N362754
July 6, 2026
CLA-2-48:OT:RR:NC:N5:130
CATEGORY: Classification
TARIFF NO.: 4823.90.6700
Mr. Ryan Lickfield Geodis USA LLC 5101 S Broad St. Philadelphia, PA 19112 RE: The tariff classification of a coated paper house model from China Dear Mr. Lickfield: In your letter, dated June 30, 2026, you requested a binding tariff classification ruling on behalf of your client, CVS Pharmacy, Inc. Product information and photos were submitted for our review. The product under consideration is item 460331, a decorative paperboard house or church. You indicate that the item is sold around Christmas time, but the house does not incorporate any Christmas motifs. It is a house constructed of coated paperboard, with two trees in the yard, and a picket fence surrounding the whole item. There is a light inside the house, but the house does not illuminate a room like a lamp. You do not provide the dimensions of the house, but it does appear to be the size of a tabletop centerpiece. In your letter, you suggest that the house is classifiable under subheading 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Christmas ornaments. We disagree. Because the house does not incorporate any recognized Christmas motifs, it is not a Christmas ornament. Instead the article will be classified by its constituent material. The applicable subheading for item 460331, decorative paper house, will be 4823.90.6700, HTSUS, 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 general rate of duty will be free. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs.

For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Laurel Duvall at [email protected].
Sincerely,
(for) James P. Forkan Director National Commodity Specialist Division