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The tariff classification of paper cupcake liners from China
Issued December 8, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N194836 (December 8, 2011)
Tariff classification
HTS codes: 4823.90.8600
Headings: 4823
Product description
The ruling was requested on paper cupcake liners. The items are made of 100% paper and will be sold in a package containing forty paper liners. The paper cupcake liners are flat, round shaped papers that have pleated sides and a scalloped circumference. The cupcake liners will be printed with designs to represent specific product lines. For example, you indicate in your letter the designs may include a pink ribbon for breast cancer awareness month or a cross for your “Faith” product line. The printed cupcake liners are to be used for lining cupcake pans when baking. The liners are placed in the individual cupcake molds and the batter is poured into each liner. When the cupcakes are completely baked the cupcake liners can be peeled away from the cupcakes prior to eating. The paper cupcake liners serve the purpose of making the cupcakes easy to handle and wrapping the base of the cupcakes decoratively.
CBP rationale
The applicable subheading for the paper cupcake liners will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-enumerated) paper or paperboard, cut to size or shape.
Full text
N194836 December 8, 2011 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4823.90.8600 Ms. Rachael Harris WM Wright Co. 6050 Dana Way Antioch, TN 37013 RE: The tariff classification of paper cupcake liners from China Dear Ms. Harris: In your letter dated November 28, 2011, you requested a tariff classification ruling. The ruling was requested on paper cupcake liners. The items are made of 100% paper and will be sold in a package containing forty paper liners. The paper cupcake liners are flat, round shaped papers that have pleated sides and a scalloped circumference. The cupcake liners will be printed with designs to represent specific product lines. For example, you indicate in your letter the designs may include a pink ribbon for breast cancer awareness month or a cross for your “Faith” product line. The printed cupcake liners are to be used for lining cupcake pans when baking. The liners are placed in the individual cupcake molds and the batter is poured into each liner. When the cupcakes are completely baked the cupcake liners can be peeled away from the cupcakes prior to eating. The paper cupcake liners serve the purpose of making the cupcakes easy to handle and wrapping the base of the cupcakes decoratively. The applicable subheading for the paper cupcake liners will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-enumerated) paper or paperboard, cut to size or shape. The rate of duty will be Free. 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 http://www.usitc.gov/tata/hts/. 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 Albert Gamble at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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