CLA-2-48:OT:RR:NC:N5:130
Mr. Emanuel Peña Aguilar
Tecuen LLC
105 Soaring Wing Bnd
Cedar Creek, TX 78612
RE: The tariff classification of paperboard trays from China
Dear Mr. Aguilar:
In your letter, dated August 1, 2025, you requested a binding tariff classification ruling. The ruling was
requested for coated paperboard trays. Product information and a photo were submitted for our review.
The product under consideration is a disposable paperboard food tray. The tray is generally rectangular and
measures approximately 20cm x 16cm x 2.6cm when folded to shape. It is constructed of printed paperboard
that weighs 300 grams per square meter. The paperboard consists of felted wood pulp. The tray is coated
with polyethylene (PE) for grease resistance and structural integrity, and it is printed with a restaurant logo.
The trays are imported in a flat, unfolded state, die-cut with tabs, slots, scoring, and contoured sides, ready to
be folded to shape. They are folded to shape after importation and are used to serve ready-to-eat food such as
crepes. The trays will be used at restaurants and food trucks, and the food will served be in direct contact
with the tray.
The applicable subheading for the disposable paperboard food tray will be 4823.69.0040, 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:
Other. The rate of duty will be free.
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 subheading, 9903.01.24, in addition
to subheading 4823.69.0040, HTSUS.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” At this time products from
Hong Kong and China will be subject to an additional 10 percent ad valorem rate of duty. 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 the time of entry, you
must report the Chapter 99 subheading applicable to your product classification, 9903.01.25, in addition to
subheading 4823.69.0040, HTSUS.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 4823.69.0040, 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, i.e.,
9903.88.03, in addition to subheading 4823.69.0040, 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, 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)
James Forkan
Acting Director
National Commodity Specialist Division