CLA-2-42:OT:RR:NC:N4:441
David E. Robinson
ArtSkills, Inc.
3935 Rabold Circle South
Bethlehem, PA 18020
RE: The tariff classification of a cupcake carrier from China
Dear Mr. Robinson:
In your letter dated January 30, 2024, you requested a tariff classification ruling. You submitted photographs and descriptive literature for our review.
The article at issue, item number PA-5258, which you referred to as the “Deluxe Cake and Cupcake Storage Container” is a cupcake carrier constructed of molded plastic. It features a snap-on cover with one carrying handle. The interior features one insert specially shaped and fitted to hold 12 cupcakes in place. The cupcake carrier is designed to provide storage, protection, portability, and organization to cupcakes. The article measures approximately 14.5 inches (W) x 10 inches (L) x 4.5 inches (H).
You propose the classification of the cupcake carrier in subheading 3924.10.4000, Harmonized Tariff Schedule of the United States, (HTSUS). We disagree. Chapter 39, HTSUS, Note 2(m) does not cover trunks, suitcases, handbags, or other containers of Heading 4202. Therefore, classification in subheading 3924.10.4000 is precluded.
You also propose classification under subheading 4202.99.1000, HTSUS, which provides for jewelry boxes and similar containers, of materials wholly or mainly covered with paper, of plastics. The cupcake carrier is wholly constructed of molded plastic. It is not covered with paper. Thus, this subheading is also precluded.
The applicable subheading for the cupcake carrier will be 4202.99.9000, HTSUS, which provides for other containers and cases, other, other, other. The general 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, 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 the World Wide Web at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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