CLA-2-48:OT:RR:NC:N1:130
Mr. Simon Slyper
Amscan, Inc.
80 Grasslands Road
Elmsford, NY 10523
RE: The tariff classification of a “Candy Accordion Container” from China
Dear Mr. Slyper:
In your letter, dated August 14, 2018, you requested a tariff classification ruling. A sample and product information were submitted for our review. The sample will be returned to you, as requested, under separate cover.
The product under consideration, Item 410109, is identified as a “Candy Accordion Container”. The item measures approximately 12” high by 40” long, fully unfolded, and is constructed of coated paperboard and clear, heavy plastic sheeting. The 12” x 40” piece of paperboard – which is printed in a colorful pattern for party use – stands upright on its long edge, and is accordion-folded at 5” intervals. The plastic sheeting, which measures 6” high, is attached to the paperboard, folds outward, and is assembled into four square receptacles designed to hold candy. Where the paperboard accordion fold recedes, the plastic receptacles extend forward. The plastic forms the two front sides and bottom of each receptacle, while the paperboard forms the back two sides. A paper “Candy” sign also attaches to the accordion unit.
Tariff classification under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the principles set forth in the General Rules of Interpretation (GRIs) taken in order. The Explanatory Notes to the Harmonized Commodity Description and Coding System constitute the official interpretation of the HTSUS at the international level. Constructed of paperboard and plastic, the Candy Accordion Container is a composite good whose classification is governed by GRI 3(b). In accordance with the Explanatory Notes for GRI 3(b), the essential character of a composite good may be determined by the nature of the material or component, its bulk, quantity, weight, or value, or by the role of a constituent material in relation to the use of the goods. The paperboard backing predominates in bulk, and is the component that is most essential in terms of the item’s structure and use as a party accessory. Thus, we find the paperboard to be the component that imparts the essential character to this composite good.
In your submission, you suggest that the Candy Accordion Container is classifiable under subheading 4823.69.0040, HTSUS, which provides for Trays, dishes, plates, cups, and the like, of paper or paperboard. We do not find, however, that the item, though serving as a receptacle for candy, is akin to the exemplars set forth in this subheading. It is not like a tray, nor are the plastic compartments bowls. Therefore, we find that the unit is an article of coated paperboard that is not elsewhere specifically identified.
The applicable subheading for the “Candy Accordion Container” will be 4823.90.6700, 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: Of coated paper or paperboard: 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 World Wide Web at https://hts.usitc.gov/current.
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 Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division