CLA-2-48:OT:RR:NC:N1:130
Ms. Norma Floriano
OOLY
5607 Palmer Way
Carlsbad, CA 92028
RE: The tariff classification of paperboard spinner displays from China
Dear Ms. Floriano:
In your letter, dated June 2, 2023, you requested a binding tariff classification ruling for two paperboard spinner displays. Samples and product information were submitted for our review.
The items under consideration are two paperboard spinner displays, 132-086 Splendid Fountain Pen Display and 176-009 Tattoo Palooza Temporary Tattoo Display. Both displays are imported in complete, unassembled condition. The Splendid Fountain Pen Display is constructed of corrugated paperboard and measures 12.5” x 12.5” x 15.5” when assembled. The display is a 3-sided tower on a round paperboard base. Under the paperboard base is a black plastic spinner device that allows the display to be turned. Each side of the display has eight holes to accommodate plastic hook fittings. Packaged fountain pens and refills will hang from the plastic hooks. The display is printed with Splendid Pen product and brand information. The Tattoo Palooza Temporary Tattoo Display is constructed of corrugated cardboard and measures 14.5” x 14.5” x 22.5” when assembled. It is a 4-sided tower on a square paperboard base that incorporates a plastic spinner. Each side of the display has four holes to accommodate plastic hook fittings that will hold packaged sheets of temporary tattoos. The display is printed with Tattoo Palooza product and brand information. Both displays are imported with instruction sheets for assembly.
The applicable subheading for the paperboard spinner displays 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, i.e., 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, including information on exclusions and their effective dates, 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