The tariff classification of a framed, decorative article made of incised, folded paper, from Canada.
Issued August 15, 2006 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4823.90.8600
Headings: 4823
Product description
A description and photos of an article identified as “inspirational artwork” were submitted for our review. The item consists of a sheet of paper that has been subjected to numerous laser cuts so as to form a series of adjacent rectangular flaps, which have in turn been folded (by hand) to various angles. The effect resembles the wall of a building with rows of windows or shutters protruding to differing extent. A printed title, “Where are you?” appears on the unprocessed border section of the paper below the “windowed wall.” The paper is sealed within a wood/cardboard frame having a medium density wood fiberboard back and a protective hard-plastic (clear acrylic) panel spanning the entire front. The article, which is said to have dimensions of 10” x 7” x 1”, is evidently intended to be hung on a wall or placed on a stand for decorative display. You have indicated that there are presently two other versions of the product, which exhibit circular and triangular flaps, respectively, and have different titles. In terms of materials and construction, however, they are essentially the same as the article described above.
CBP rationale
The applicable subheading for the “inspirational artwork” 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
NY R04556 August 15, 2006 CLA-2-48:RR:E:NC:SP:234 R04556 CATEGORY: Classification TARIFF NO.: 4823.90.8600 Ms. Wan-yi Lin Mizzonk Workshop Ltd. 10285 256th Street Maple Ridge, BC V2W 1K5 Canada RE: The tariff classification of a framed, decorative article made of incised, folded paper, from Canada. Dear Ms. Lin: In your letter dated August 4, 2006, you requested a tariff classification ruling. A description and photos of an article identified as “inspirational artwork” were submitted for our review. The item consists of a sheet of paper that has been subjected to numerous laser cuts so as to form a series of adjacent rectangular flaps, which have in turn been folded (by hand) to various angles. The effect resembles the wall of a building with rows of windows or shutters protruding to differing extent. A printed title, “Where are you?” appears on the unprocessed border section of the paper below the “windowed wall.” The paper is sealed within a wood/cardboard frame having a medium density wood fiberboard back and a protective hard-plastic (clear acrylic) panel spanning the entire front. The article, which is said to have dimensions of 10” x 7” x 1”, is evidently intended to be hung on a wall or placed on a stand for decorative display. You have indicated that there are presently two other versions of the product, which exhibit circular and triangular flaps, respectively, and have different titles. In terms of materials and construction, however, they are essentially the same as the article described above. The applicable subheading for the “inspirational artwork” 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 Carl Abramowitz at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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