RE: The tariff classification of a paperboard hanger from China

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N365534 October 13, 2026 CLA-2-44:OT:RR:NC:N5:130 CATEGORY: Classification TARIFF NO.: 4823.90.6700 Mr. Angus Willows Zickers LLC 1434 Elliott Ave W Suite A Seattle, WA 98119 RE: The tariff classification of a paperboard hanger from China Dear Mr. Willows: In your letter, dated September 30, 2026, you requested a binding tariff classification ruling on a paperboard clothes hanger. Product information and a technical rendering were submitted for our review. The product under consideration is a paperboard clothes hanger. The hanger is the shape of a standard clothes hanger with a hook, sloped “shoulders” and a crossbar, with the article being cut to shape from rigid paperboard sheet. It measures 406.4 mm wide by 231.7 mm high, with a nominal finished thickness of 5.240 mm. The hanger is constructed from non-corrugated paperboard that is laminated on its faces with decorative paper and coated with an acrylic varnish. The applicable subheading for the paperboard hanger will be 4823.90.6700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding 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 other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Laurel Duvall at laurel.duvall@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division