CLA-2-48:OT:RR:NC:1:130
Ms. Kristin Davidson
KD Distributing, LLC, dba Ultra Green Packaging
5336 Shoreline Drive
Mound, MN 55364
RE: The tariff classification of molded bamboo pulp items from China
Dear Ms. Davidson:
In your letter, dated September 13, 2019, you requested a binding tariff classification ruling. The ruling request concerns bowls, food service trays, and containers constructed from molded bamboo pulp. Photos, product information, and samples were submitted for our review and will be retained for reference.
The ruling request concerns the classification of many food service containers, baking pans, and lids constructed from bamboo pulp. The items are fully compostable, water- and oil-resistant, freezable, bakeable, and microwaveable. You outlined a manufacturing process that shows bamboo pulp being liquefied, subjected to filtering, and augmented with additives before being heat-pressed into the various shapes. The shapes are then trimmed and sterilized. The items may be coated with polylactic acid for oil and liquid resistance. The shapes shown include bakeable pizza pans, pizza containers and fitted lids, compartmentalized food service trays, bowls, sushi trays, cake pans, clamshell take-out food containers, and condiment cups. Recycled polyethylene terephthalate lids are manufactured and added in the United States after importation.
Classification of products made from molded bamboo pulp is determined based on the identity of the item, whether it falls among the distinctions of “plates, bowls, or cups” or of other non-specified shapes. The clamshell containers, pizza pans, pizza pan lids, compartmentalized food service and other trays, and cake pans do not fall within the description “plates, bowls, or cups.” The bowls and condiment cups, however, do fit this description.
The applicable subheading for the bowls and condiment cups will be 4823.70.0020, 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: Molded or pressed articles of paper pulp: Plates, bowls, or cups. The rate of duty will be free.
The applicable subheading for the clamshell containers, pizza pans, lids, compartmentalized food service and other trays, and cake pans will be 4823.70.0040, 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: Molded or pressed articles of paper pulp: Other. The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheadings 4823.70.0020 and 4823.70.0040, 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 subheadings 4823.70.0020 and 4823.70.0040, 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, 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/remedies/301-certain-products-china respectively.
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