U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
4823.90.8500
$45.4M monthly imports
Compare All →
Ruling Age
32 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data · As of 2026-05-02 · Updates monthly
The tariff classification of evaporating panels, of corrugated paperboard, for agricultural/horticultural environments, from Italy.
NY 891431 November 3, 1993 CLA-2-48:S:N8:234 891431 CATEGORY: Classification TARIFF NO.: 4823.90.8500 Mr. King Van Nostrand Elco Freight International, Inc. The Hemisphere Center Route 1 & 9 So. & Int'l. Way, Suite 502 Newark, N.J. 07114 RE: The tariff classification of evaporating panels, of corrugated paperboard, for agricultural/horticultural environments, from Italy. Dear Mr. Van Nostrand: In your letter dated September 16, 1993 (with follow-up submission of October 8), on behalf of the Italian manufacturer Euroemme S.p.A., you requested a tariff classification ruling. The item in question, known as a "Humypad," is described as an evaporating panel used in cooling systems made exclusively for agricultural and horticultural environments. The descriptive literature submitted with your inquiry refers to applications in greenhouses and poultry breeding farms. "A typical installation features evaporating panels on one side and exhaust fans on the opposite side to create a vacuum for the intake of the outside air through a panel in which the air is cooled." The manufacturer further indicates that the cooling principle is the adiabatic evaporation obtained by mixing air and water. This mixing occurs inside the panel: when air is forced inside the panel, it gets humidity from the pad and is cooled down. The pad itself, a small piece of which was submitted as a sample, is composed of several layers of corrugated paperboard which have been glued together to form a panel having a honeycomb- like appearance. The paperboard is said to be "cured," i.e., impregnated with special resins, biocide additives and wetting agents, thus allowing it to be "merged into water without weakening the mechanical strength of the product." The pads are six inches thick, and will be imported in sizes up to six feet by two feet, ready for installation without cutting. The applicable subheading for the "Humypad" evaporating panels will be 4823.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of paper or paperboard. The rate of duty will be 5.3%. 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