CLA-2-48:OT:RR:NC:4:434
Christopher Gomez
Mattel, Inc.
333 Continental Blvd.
El Segundo, CA 90245
RE: The tariff classification of menu holders from China
Dear Mr. Gomez:
In your letter, dated June 14, 2024, you requested a tariff classification ruling. A detailed description and photos of the item were submitted for our review.
The item under consideration is a trifold menu cover/holder made of a paperboard core covered with plastic sheeting. When closed, the menu holder measures 9.25” by 9” x 1” thick. Two of the trifold panels are full sized, while the remaining panel is a half-page lengthwise. Inside are four diagonal corner pockets on each of the three inner faces for securing menus. The front also has a half-page where a narrow menu can be secured. The holders will be used in American Girl in-store cafes. “American Girl” is printed on the front cover, while the story of the American Girl founder is printed on the back.
Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRI’s) 1 through 6. The systematic detail of the HTSUS is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relevant section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may be applied, taken in order.
By application of GRI 1 the menu holders are classifiable as folders and file covers, (of paper or paperboard).This office references Global Sourcing Group Inc. v. United States, Slip-Op. 09-33, Court No. 0905-00405, 4/23/09, which classified binders with a paperboard core covered with plastic sheeting in 4820.30, HTSUS, based on a GRI 1 determination, by citing the heading language, and in part by citing the Explanatory Notes to heading 4820, which allow for articles of that heading to be bound with materials other than paper, including leather, plastics or textile materials.
Therefore, the applicable subheading for the menu holders will be 4820.30.0040, HTSUS, which provides for “Binders (other than book covers), folders and file covers: Other.” The rate of duty will be Free.
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.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4820.30.0040, 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 4820.30.0040, 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.
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 Charlene Miller at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division