CLA-2-48:OT:RR:NC:N5:130
Mr. Ippei Yoshida
The Pack America Corp.
108 W. 39th Street, Suite 1603
New York, NY 10018
RE: The tariff classification of paperboard trays from China
Dear Mr. Yoshida:
In your letter, dated October 3, 2024, you requested a binding tariff classification ruling. The ruling was requested for paperboard trays. Product information and photos were submitted for our review.
There are three boat-shaped paperboard trays under consideration. The first item is a tray that is constructed of one-piece, non-corrugated paperboard with grease-proof coating inside and color printing and varnish on the outside. The second item is a tray that is constructed of one-piece, non-corrugated paperboard with polypropylene laminated inside and color printing and varnish on the outside. The third item is a tray that is constructed of one-piece, non-corrugated paperboard with polypropylene laminated inside and no printing on the outside. The trays measure 4 inches in width, 3 inches in length and 1.5 inches in height. All three trays are glued on the shorter sides to form the boat-shaped tray. You indicate in your letter that these trays are for packaging food such as french fries.
The applicable subheading for the one-piece, non-corrugated, paperboard boat-shaped trays will be 4823.69.0040, 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: Trays, dishes, plates, cups and the like, of paper or paperboard: 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 4823.69.0040, 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 subheading 4823.69.0040, 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, 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/programs-administration/trade-remedies, 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 the World Wide Web at https://hts.usitc.gov.
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. You should also be aware 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 and Border Protection 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