CLA-2-48:OT:RR:NC:N5:130
Ms. Sayaka Furuyama
The Pack America Corp.
108 West 39th St.
New York, NY 10018
RE: The tariff classification of paper bowls with plastic lids from Taiwan
Dear Ms. Furuyama:
In your letter, dated June 13, 2025, you requested a binding tariff classification ruling. The ruling was
requested for paper bowls with plastic lids. Product information and a photo were submitted for our review.
The product under consideration is a printed, round paper bowl with a rolled upper edge. The paper is made
from virgin wood fiber. The bowl has a polyethylene terephthalate (PET) domed plastic lid that snaps into
place over the rolled upper edge. The bowl measures approximately 3 1/7" bottom diameter by 3 5/7" top
diameter by 2 1/3" high. The bowls are nesting. You indicate that the bowls and lids are imported in separate
cases. You provide no indication that they are imported in equal numbers.
Because there is no indication that the bowls and lids are imported as sets, they will be classified separately.
The applicable subheading for the printed paper bowl will be 4823.69.0020, Harmonized Tariff Schedule of
the United States (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: Trays, dishes, plates, cups and the like, of paper or paperboard: Other: Cups and
round nested food containers. The rate of duty will be free.
The applicable subheading for the PET plastic lid will be 3923.50.0000, HTSUS which provides for Articles
for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics:
Stoppers, lids, caps and other closures. The rate of duty is 5.3 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 Taiwan, 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, 9903.01.25, in addition to
subheadings 4823.69.0020 and 3923.50.0000, 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