CLA-2-48:OT:RR:NC:1:130
Ms. MaryBeth Schwalbach
France Lab, Inc.
264 W. 40th St. 17th Fl
New York, NY 10018
RE: The tariff classification of “honeycomb paper” from China
Dear Ms. Schwalbach:
In your letter, May 19, 2021, you requested a tariff classification ruling. The ruling was requested for sheet “honeycomb paper”. Product information and photographs were submitted for our review.
The product under consideration is uncoated, sheet kraft paper that has been slit at regular, staggered intervals across its entire surface. The slits run parallel to the length of the paper and appear to each measure between 5/8” and 3/4" long. When the paper is pulled crosswise, the slits open, yielding paper with a honeycomb-like appearance and a three-dimensional structure. The paper is used as packing material; it is wrapped around products for cushioning.
The applicable subheading for the “honeycomb paper” will be 4823.90.8680, 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: Other: 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 4823.90.8680, 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 4823.90.8680, 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