The tariff classification of paper plates from China.
Issued August 28, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4823.60.0040
Headings: 4823
Product description
They are conventional round dishes of paper or paperboard. One is plain white, approximately 7 inches in diameter. The other, which is 9 inches in diameter, is printed on the top surface with a multicolored design and is also coated or covered with a thin film of plastic.
CBP rationale
The applicable subheading for the above-described articles will be 4823.60.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for trays, dishes, plates, cups and the like, of paper or paperboard…other (than certain enumerated kinds).
Full text
NY J87932 August 28, 2003 CLA-2-48:RR:NC:SP:234 J87932 CATEGORY: Classification TARIFF NO.: 4823.60.0040 Mr. David Zhu Candifa Trading Company 1000 East 10th, #216 Broomfield, CO 80020 RE: The tariff classification of paper plates from China. Dear Mr. Zhu: In your letter dated May 23, 2003, received here on August 11, 2003, you requested a tariff classification ruling. Two samples identified as style #2001 paper plates were submitted for our examination. They are conventional round dishes of paper or paperboard. One is plain white, approximately 7 inches in diameter. The other, which is 9 inches in diameter, is printed on the top surface with a multicolored design and is also coated or covered with a thin film of plastic. You state that a 10¼-inch size will also be imported. The applicable subheading for the above-described articles will be 4823.60.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for trays, dishes, plates, cups and the like, of paper or paperboard…other (than certain enumerated kinds). The rate of duty will be 0.4%. No quota or visa requirements are applicable at this time. This merchandise may be subject to regulations administered by the Division of Import Operations & Policy, U.S. Food and Drug Administration (FDA). For further information, you may contact that agency at 5600 Fishers Lane, Rockville, MD 20857, telephone (301) 443-6553. 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 Carl Abramowitz at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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