CLA-2-48:OT:RR:NC:1:130
Mrs. Jodi O’Connor
Encore International
270 Lafayette Avenue
Hawthorne, New Jersey 07506
RE: The tariff classification of a crinkled paper strips from China
Dear Mrs. O’Connor:
In your letter, dated October 6, 2020, you requested a tariff classification ruling. The ruling was requested for crinkled paper strips. Photos were submitted for our review.
The item is a mass of crinkled paper strips generally used for packaging gifts and as “Easter grass”. Based on similar products, we presume that the strips are retail packaged and generally marketed for gift wrapping. From the photo provided, the product appears to consist mostly of uncoated paper strips (pink) that have been interspersed with a smaller number of coated, metallic strips (gold). Each of the strips is “crinkled” by crimping in an accordion formation. The strips each appear to be less than 4mm in width.
The applicable subheading for the crinkled paper strips will be 4823.90.8680, 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: 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