CLA-2-48:OT:RR:NC:1:130
Ms. Ashley Gray
Blue Sky The Color of Imagination
410 Exchange Suite 250
Irvine, CA 92602
RE: The tariff classification of zippered “washable paper” pencil pouches from China or Vietnam
Dear Ms. Gray:
In your letter, dated September 1, 2023, you requested a binding tariff classification ruling. The ruling was requested for a zippered “washable paper” pencil pouch. Photos and product information were submitted for our review.
The pencil pouch measures approximately 8.25 inches long by 4.25 inches high. It is constructed of an uncoated sheet material consisting of 60 to 90 percent felted, kraft wood cellulose pulp impregnated and bonded with 10 to 40 percent latex. You identify the material as “washable paper”. The material is cut into pieces and sewn together into a pouch which closes by means of a plastic or metal zipper. The suggested use of the pouch is as a receptacle for pencils, pens, and other items. The pouch is not constructed of plastic sheeting, fiberboard, vulcanized fiber, paperboard, or textile, nor is it coated or covered with any of those materials or with paper.
Such “washable paper” 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.
The applicable subheading for the “washable paper” pencil pouch 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. Goods from Vietnam are not subject to this additional duty rate.
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.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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