CLA-2-48:OT:RR:NC:N1:130
Ms. Alyson Schroer
Scarbrough International
10841 NW Ambassador Drive
Kansas City, MO 64153
RE: The tariff classification of molded pulp containers and bowls from China
Dear Ms. Schroer:
In your letter, dated April 18, 2022, you requested a binding tariff classification ruling on behalf of your client, Huhtamaki, Inc. The ruling was requested for molded paper pulp containers and bowls. Product information was submitted for our review.
There are five items under consideration. Item 68001A, CLM661A Clamshell 1CMP 6x6x3, Item 68003A, CLM661A Clamshell 1CMP 8x8x3, and Item 68007A, CLM661A Clamshell 1CMP 9x13x3 are clamshell food containers constructed of molded paper pulp. You indicate that the pulp is 85 percent sugarcane pulp (bagasse) and 15 percent bamboo pulp. Item 68062, 24oz Round Bowl, and Item 68064, 40oz Round Bowl are bowls constructed of molded paper pulp. You indicate that the bowls are also constructed of 85 percent sugarcane pulp and 15 percent bamboo pulp.
The applicable subheading for the molded paper pulp clamshell containers will be 4823.70.0040, 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: Other. The rate of duty will be free.
The applicable subheading for the molded paper pulp bowls will be 4823.70.0020, 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.
You appear to seek confirmation of the Section 301 trade remedy exclusion status of these goods. Determinations on Section 301 exclusions will be made independently of this prospective tariff classification ruling. For further information regarding specific entry issues, please contact your assigned CBP Center of Excellence & Expertise office prior to importation of the goods.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 4823.70.0020 or 4823.70.0040, 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, 9903.88.03, in addition to subheading 4823.70.0020 or 4823.70.0040, 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, including information on exclusions and their effective dates, 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