CLA-2-48:OT:RR:NC:N1:130
M. Starry Lee
Ningbo Goldentime Import and Export Co., Ltd.
No.168, LinYu North Rd, Zhenhai
Ningbo, 315202
CHINA
RE: The tariff classification of semi-finished paper plates from China
Dear M. Lee:
In your letter, dated June 20, 2022, you requested a binding tariff classification ruling. The ruling was requested for semi-finished paper plates. Photos and product information were submitted for our review.
The item under consideration is paper plates that have not yet been molded to a contoured shape. Each plate consists of printed, coated, circular, die-cut paperboard. The paperboard is scored at regular intervals around the perimeter of the paper. The scoring lines are straight and run from the edge of the circle toward the center. The scoring lines function as easing so that the paperboard does not fold during molding. You state that the plates will be molded and packaged after importation into the United States.
The applicable subheading for the semi-finished paper plates will be 4823.69.0040, 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: Trays, dishes, plates, cups and the like, of paper or paperboard: Other: Other. 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 4823.69.0040, 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, i.e., 9903.88.03, in addition to subheading 4823.69.0040, 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, 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