CLA-2-48:OT:RR:NC:1:130
Ms. Cindi Kavanaugh
MGTA
4455 Genesee St.
Buffalo, NY 14225
RE: The tariff classification of molded sugarcane pulp tableware from China
Dear Ms. Kavanaugh:
In your letter, dated June 26, 2020, you requested a binding tariff classification ruling on behalf of your client, TrueChoicePack Corp. The ruling request concerns molded sugarcane pulp tableware. Product information was submitted for our review.
The merchandise under consideration is molded tableware, including dinner plates, dinner platters, and soup and salad bowls, that are constructed of paper pulp derived from 100 percent sugarcane fiber (bagasse).
In your letter, you request a tariff classification and a determination as to whether these products are excluded from China trade remedy duties, as provided for in subheadings 4823.70.0020 and 9903.88.43, Harmonized Tariff Schedule of the United States (HTSUS), as both provide for trays, plates, and bowls of molded bamboo pulp. However, because the instant products are made from sugarcane pulp, and not from bamboo pulp, the exclusion is not applicable.
The applicable subheading for the sugarcane pulp tableware will be 4823.70.0020, 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: Molded or pressed articles of paper pulp: Plates, bowls, or cups. The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4823.70.0020, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4823.70.0020, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively.
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 https://hts.usitc.gov/current.
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 Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division