CLA-2-48:OT:RR:NC:1:130
Ms. Rosemary Avondet
Harmonized Customs Brokers
221 Sheridan Blvd.
Inwood, NY 11096
RE: The tariff classification of zippered paper bag and pouches from China
Dear Ms. Avondet:
In your letter, dated August 27, 2020, you requested a tariff classification ruling on behalf of your client, Meiyume (Hong Kong) Ltd. The request was returned for additional information, which was received by this office on September 21, 2020. The ruling was requested for a zippered paper bag and multiple zippered paper pouches. Samples and product information were submitted for our review.
Each of the four items is constructed of an uncoated sheet material consisting of felted wood cellulose pulp that has been impregnated and bonded with latex. Each item is constructed of cut pieces of material that have been sewn together. Each closes by means of a nylon zipper. None is constructed of plastic sheeting, fiberboard, vulcanized fiber, paperboard, or textile, nor are they coated or covered with with any of those materials or with paper.
Item BG1SMU200007-N1 is a tote-type bag with two strap handles. The bag measures approximately 13” (W) x 12” (H) x 4” (D). The remaining three items are small pouches. Item BG1SMU200006-N1 is a circular pouch with a diameter of 4”. Item BG1SMU200004-N3 is rectangular and measures approximately 8” (W) x 3” (H) x 2.5” (D). Item BG1SMU200005-N3 is identified as “half-moon” – rectangular with a rounded bottom edge – and measures approximately 9” (W) x 5.25” (H) x 3.375” (D). According to product information submitted, the sheet material consists of cellulose from wood pulp that has been felted into a web and impregnated with latex. Heading 4811, Harmonized Tariff Schedule of the United States (HTSUS) provides for, amongst other things, webs of cellulose fibers that have been impregnated with another material. Subheading 4811.90.3000, HTSUS, specifically provides for cellulose webs impregnated with latex. This material is not one of the materials provided for within heading 4202, HTSUS. Therefore, an article constructed of this material is classifiable within Chapter 48, HTSUS. Because of their complex, sewn construction and the lack of specific tariff provisions for such items, the bag and pouches are classifiable in heading 4823, HTSUS.
The applicable subheading for the four items will be 4823.90.8680, 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: Other: Other: 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 subheading 4823.90.8680, 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, 9903.88.03, in addition to subheading 4823.90.8680, 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