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The tariff classification of baking cups from Indonesia
Issued December 3, 2014 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N259413 (December 3, 2014)
Tariff classification
HTS codes: 4823.90.8600
Headings: 4823
Product description
The sample will be retained for future reference. The product is identified as “Large Muffin Baking Cups”. The baking cups are constructed from a greaseproof paper with a silicone coating. Each cup measures approximately 1 ¼” high x 2 ½” in diameter. With pleated sides and a flat bottom, the cups will be used to bake cupcakes and muffins. You note that reels of greaseproof, silicone-coated paper that are manufactured in Finland are sent to Indonesia where they are cut to dimension, pleated, and packed. The manufacturing in Indonesia causes a shift in tariff headings from 4811 to 4823, Harmonized Tariff Schedule of the United States (HTSUS), which qualifies as a substantial transformation. We agree that the country of origin of the baking cups is Indonesia.
CBP rationale
The applicable subheading for the baking cups will be 4823.90.8600, 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.
Full text
N259413 December 3, 2014 CLA-2-48:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4823.90.8600 Ms. Stefani A. Paolucci Willson International, Inc. 250 Cooper Avenue Suite 102 P.O. Box 390 Tonawanda, NY 14150 RE: The tariff classification of baking cups from Indonesia Dear Ms. Paolucci: In your letter dated August 6, 2014, you requested a tariff classification ruling on behalf of your client, PaperChef, Inc. The ruling was returned to you for additional information, which was resubmitted to this office on November 19, 2014. The ruling was requested on baking cups. The sample you submitted is a package of 60 paper baking cups. The sample will be retained for future reference. The product is identified as “Large Muffin Baking Cups”. The baking cups are constructed from a greaseproof paper with a silicone coating. Each cup measures approximately 1 ¼” high x 2 ½” in diameter. With pleated sides and a flat bottom, the cups will be used to bake cupcakes and muffins. You note that reels of greaseproof, silicone-coated paper that are manufactured in Finland are sent to Indonesia where they are cut to dimension, pleated, and packed. The manufacturing in Indonesia causes a shift in tariff headings from 4811 to 4823, Harmonized Tariff Schedule of the United States (HTSUS), which qualifies as a substantial transformation. We agree that the country of origin of the baking cups is Indonesia. The applicable subheading for the baking cups will be 4823.90.8600, 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. The rate of duty will be free. 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 Laurel Duvall at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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