U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
4823.90.1000
$45.4M monthly imports
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Ruling Age
34 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-04 · Updates monthly
The tariff classification of freshness-keeper sheets(textile/paper/ pulp/plastic) for packaging fruits &vegetables, from Japan.
NY 871198 February 14, 1992 CLA-2-48:S:N1:234 871198 CATEGORY: Classification TARIFF NO.: 4823.90.1000 Mr. Manny Reyes Due International, Inc. 19300 South Hamilton Ave., Suite 220 Gardena, California 90248 RE: The tariff classification of freshness-keeper sheets (textile/paper/ pulp/plastic) for packaging fruits & vegetables, from Japan. Dear Mr. Reyes: In your letters dated December 26, 1991 and January 29, 1992, on behalf of K-Line (Long Beach, CA), you requested a tariff classification ruling. The item in question, a sample of which was submitted and will be retained for reference, is a multi-layered pad designated by the Japanese manufacturer as "F K Sheet 2842 p." The top surface material is a sheet of porous non-woven textile fabric, while the bottom is a flexible sheet of polyethylene plastic. Sandwiched inside those outer layers is a central absorbent section consisting of paper pulp (blended with sodium polyacrylate) suspended between two plies of tissue paper. It appears that the pulp gives the article most of its bulk and absorptive capability. The edges of the pad are sealed along its perimeter. The product is designed to be used as a packing material which will keep fruits or vegetables fresh during shipment. The applicable subheading for the freshness-keeper sheets will be 4823.90.1000, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) articles of paper pulp. The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport