The tariff classification of a paperboard counter display unit from China

N363947August 11, 2026CLA-2-48:OT:RR:NC:N5:130
CATEGORY:Classification
TARIFF NO.: 4823.90.6700
Mr. Sean ScarbroughTaggart International LTD.2825 Lewis SpeedwaySt. Augustine, FL32084 RE:The tariff classification of a paperboard counter display unit from China Dear Mr. Scarbrough:In your letter, dated
August 3, 2026
, you requested a binding tariff classification ruling on behalf of yourclient, Fento Knee Protection BV.The request was for a paperboard counter display unit.Product information and photos were submitted for our review. The product under consideration is identified with item numbers D280124, D280125, D280126 andD280127. The counter display unit is constructed of corrugated cardboard and measures 18.3 inches long by 9.7 inches wide by 22.1 inches high.It is essentially a walled tray with sloped sides and a tall back used for holding items on a store shelf.The unit is imported flat and is assembled to shape after importation.The paperboard is printed and coated with is BOPP (Biaxially Oriented Polypropylene) thermal lamination film.The applicable subheading for the paperboard counter display unit will be 4823.90.6700, Harmonized TariffSchedule of the United States (HTSUS), which provides for Other paper, paperboard, cellulose wadding andwebs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulosewadding 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 othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to theclassification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at
and the Trade Remedies page at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service.https://www.cbp.gov/trade/programs-administration/trade-remediesThe holding set forth above applies only to the specific factual situation and merchandise description asidentified 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 theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder 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 periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Laurel Duvall at [email protected]
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division