Section X of the HTSUS

Thank you for joining us for our series on classification. Last Monday, we explored the articles contained in Section IX of the HTSUS. Today, we will study the various commodities covered in Section X of the HTSUS. Having a good general knowledge of the products covered in each section and chapter will expedite the classification process and improve the accuracy of your classifications.


Answer to Section IX Question
Correct Answer: 4415.20.8000

Section X covers Chapters 47 through 49 which consist of pulp, paper, articles of paper and printed materials. Most products in this section are not subject to any special requirements; however, there are a few that need additional information on the commercial invoice. See 19 CFR 141.89.

Chapter 47 covers wood pulps and paper scraps. This chapter is narrow in scope and may not be as frequently used as Chapters 48 and 49.

Chapter 48 covers newsprint, household paper articles, notebooks, wall coverings, packaging materials and paper labels. Pay special attention to Chapter Note 2 that lists certain exclusions for products that cannot be classified in Chapter 48. Additionally, the notes also provide definitions necessary to determine the proper classification of merchandise. Pay close attention to Chapter Note 4 - 6, 9 and Statistical Note 1.

Chapter 49 covers the books, brochures, newspapers, music, maps, drawings, greeting cards and other printed material. The Chapter Notes provide definitions useful in determining the classification of products. Products of this chapter must comply with copyright, trademark and counterfeit laws and regulations as well as restrictions on obscene and threatening subject matter. If any printed matter is found to violate copyright, trademark or counterfeit laws, it will be subject to seizure and possible destruction.


Question
Classify a decorative non-corrugated folding paper box used for packaging gifts such as shirts and other articles of clothing.


Join us next week for the answer to this week’s classification question and a discussion of Section XI of the HTSUS. If there are any specific commodities or sections of the HTSUS that you would like to see discussed in this series, please feel free to post a comment or send your suggestions to wizard@boskage.com