CLA-2-48:OT:RR:NC:N5:130
TARIFF NO: 4821.10.4000; 4823.90.8680; 3926.90.9989; 9903.01.24; 9903.01.25; 9903.88.03; 9903.88.15
Ms. Deana Smith
The William Carter Company
3438 Peachtree Rd
Atlanta, GA 30326
RE: The tariff classification of packaging materials from China
Dear Ms Smith:
In your letter, dated March 31, 2025, you requested a binding tariff classification ruling for multiple products.
The request was returned to you for additional information, some of which was submitted to our office on
May 16, 2025. Product information and images were submitted for our review.
The ruling request addresses several items. We direct you to review your binding ruling number N347045, in
which several of these items were already classified. You indicate that each of the products is imported in
bulk in polybags. We note that the packaging items do not constitute sets for classification purposes. The
items are used to package baby tubs after importation into the United States. All of the goods originate in
China.
Item 1 is a die-cut label printed with product information about the plastic baby tub. The label is made from
e-flute cardboard (a variety of thin corrugated cardboard), is printed (not lithographically) with five-color
print, and is laminated with a matte plastic film. The label is printed on both sides with pictures, usage and
safety information, and more. After importation, the label will be applied to the tub for retail sale.
Items 2, 7, 8, and 9 are structural cardboard inserts. One is a strip of corrugated cardboard that is folded into a
triangle and taped into shape. The second is a strip of corrugated cardboard that is folded into a rectangle and
taped into shape. The third is a sheet of corrugated cardboard folded into a long, triangular shape and taped
into shape. The fourth is a rectangular cube shape to be packaged with the baby tub to support the top of the
packaging box. The inserts appear to function as spacers between the product and label or other items or
supports within the product packing box.
Item 3 is clear plastic zip ties.
Item 4 is a self-adhesive, paper warning label printed with safety information. They are printed with two
colors using inkjet printing. The labels are die-cut to rectangular shape.
Item 5 is a self-adhesive, paper label printed with product information about the plastic baby tub. The labels
are printed with five-color inkjet print. The labels will be die-cut to shape.
Item 6 is a self-adhesive, paper label with legal information and a product bar code. The labels are printed by
inkjet. The labels will be die-cut to rectangular shape.
The Explanatory Notes to heading 4821 define labels as “…used for attachment to any type of article for the
purpose of indicating its nature, identity, ownership, destination, price, etc. They may be of the stick-on type
(gummed or self-adhesive) or designed to be affixed by other means, e.g., string.” Labels 1, 4, 5, and 6
clearly identify the product and communicate relevant information about the product specifically for the use
of the consumer. Therefore, the labels are classifiable in heading 4821.
The applicable subheading for labels 1, 4, 5, and 6 will be 4821.10.4000, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for Paper and paperboard labels of all kinds, whether or not printed:
Printed: Other. The rate of duty will be free.
The structural cardboard inserts, items 2, 7, 8, and 9 are manufactured articles that are functional in the
packaging of a baby tub. They are made from corrugated cardboard that has been folded and taped into
shape. These are not specifically provided for in any heading of chapter 48.
The applicable subheading for the structural cardboard inserts will be 4823.90.8680, 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.
The applicable subheading for the plastic zip ties will be 3926.90.9989, HTSUS, which provides for Other
articles of plastics and articles of other materials of headings 3901 to 3914: Other: Other: Other. The rate of
duty will be 5.3 percent ad valorem.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheadings 4821.10.4000, 4823.90.8680, and 3926.90.9989 HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise must
be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e. 9903.01.25, in addition to subheadings
4821.10.4000, 4823.90.8680, and 3926.90.9989 HTSUS, listed above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheadings 4821.10.4000 and 4823.69.0020, 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 subheadings 4821.10.4000 and 4823.90.8680, HTSUS listed
above.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 3926.90.9989, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad
valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15,
in addition to subheading 3926.90.9989, 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/programs-administration/trade-remedies, respectively.
The tariffs and additional duties cited above are current as of this ruling’s issuance. 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 and Border Protection
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, please contact
National Import Specialist Laurel Duvall at [email protected].
Sincerely,
(for)
Steven A. Mack
Director
National Commodity Specialist Division