CLA-2-44:OT:RR:NC:N5:130
Ms. Carol Chen
Bansco Enterprise Limited
1308 Diya Tower Jindi Bldg., Zhongshanyi Rd.
Guangzhou, 510000
China
RE: The tariff classification of a fiberboard tray from Vietnam
Dear Ms. Chen:
In your letter, dated May 30, 2025, you requested a binding classification ruling on a fiberboard tray. The
request was returned to you for additional information, which was received by this office on June 5, 2025.
Product information and photos were submitted for our review.
The product under consideration is a round, handled tray measuring 11 inches in diameter (13 inches across
tray and handles) and 2.75 inches high. The tray is made from medium density fiberboard (MDF). The
handles on either side are made of metal wire. The tray is coated and printed with the expression “Happy
Harvest”. The included label identifies that the tray is not for use with food. There are no hangers for
attachment of the tray to a wall. You indicate that the tray is used for decoration or for holding trinkets.
The applicable subheading for the round MDF tray will be 4420.90.8000, Harmonized Tariff Schedule of the
United States (HTSUS), which provides for Wood marquetry and inlaid wood; caskets and cases for jewelry
or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture
not falling within chapter 94: Other: Other. The rate of duty will be 3.2 percent ad valorem.
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
(including Vietnam) 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 subheading 4420.90.8000, HTSUS, listed above.
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