CLA-2-42:OT:RR:NC:N4:441
Mr. Joseph Wang
Lee's Group International Co. Ltd. Taiwan Branch
Rm 5,6,7, 11th Floor, No. 237
Taipei, 10667
Taiwan
RE: The tariff classification of a cupcake carrier from China
Dear Mr. Wang:
In your letter dated February 14, 2022, you requested a tariff classification ruling. You have submitted photos in lieu of a sample.
The article at issue is a molded plastic cupcake carrier. It is designed to provide storage, protection, portability, and organization to cupcakes. The carrier features a plastic lid with two top handles. The interior features three plastic tiers that are each fitted to hold eight cupcakes, a total of 24 cupcakes. The tiers can be stacked on top of each other.
In your request, you inquired if the article should be classified in Chapter 39 of the Harmonized Tariff Schedule of the United States (HTSUS). Chapter Note 2(m) of Chapter 39, HTSUS, specifically states that Chapter 39 does not cover trunks, suitcases, handbags, or other containers of Heading 4202. The carrier at issue is a container of the type classified in Heading 4202. As such, it is excluded from all of the subheadings of Chapter 39.
The applicable subheading for the cupcake carrier will be 4202.99.9000, HTSUS, which provides for other containers and cases, other, other, other. The rate of duty will be 20 percent ad valorem.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.99.9000, 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 4202.99.9000, 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 Vikki Lazaro at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division