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 hanging paperboard decoration from China
Dear Mr. Slyper:
In your letter, dated May 21, 2019, you requested a binding classification ruling. Product information was submitted for our review.
The product under consideration is Amscan Item number 242618, “Then vs. Now” decoration. The item is constructed of coated paperboard and is oriented in three tiers. The first tier is printed with the word “Then” and has an opening for insertion of a 3”x5” photo. This tier is connected by textile ribbon to a second tier that is printed with “vs.” The second tier is connected by textile ribbon to a third tier that is printed with the word “Now” and which also has an opening for insertion of a 3”x5” photo. The top tier has a textile ribbon loop from which the decoration is to be hung. The dimensions are approximately 5” wide by 17.5” high. The paperboard is 3mm thick.
The applicable subheading for the paperboard hanging decoration will be 4823.90.6700, 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: Other: Other: Other: Of coated paper or paperboard: Other. The rate of duty will be free.
Effective July 6, 2018, the Office of the United States Trade Representative imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f), HTSUS. For additional information see “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710). Products of China that are provided for in subheading 9903.88.03 and classified in one of the subheadings enumerated in U.S. note 20(f) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by subheading 9903.88.03.
Products of China classified under subheadings 4823.90.6700, HTSUS, unless specifically excluded, are subject to the 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 4823.90.6700, HTSUS, listed above.
The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading.
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