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N292321 N2 Ruling Active

The tariff classification of chop frills

Issued December 19, 2017 by U.S. Customs and Border Protection.

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N2 N292321 (December 19, 2017)

Tariff classification

HTS codes: 4823.90.8600

Headings: 4823

Product description

The tariff classification of chop frills

CBP rationale

The applicable subheading for chop frills consisting entirely of paper will be 4823.90.8600, 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: Other: Other: Other: Other: Other.

Full text

N292321 December 19, 2017 CLA-2-48:OT:RR:NC:1:130 CATEGORY: Classification TARIFF NO.: 4823.90.8600 Mr. Alan Milberg Royal Paper Products 420 Clover Mill Road Exton, PA 19342 RE: The tariff classification of chop frills Dear Mr. Milberg: In your letter, dated November 22, 2017, you requested a binding tariff classification ruling. The ruling was requested for two styles of chop frills. Product information was submitted for our review. The first product is a chop frill consisting entirely of paper. The frills are uncoated paper tubes with looped strips at one end. The frills are designed to be placed on the bone of a cooked lamb or other chop for decorative serving purposes. The frills are not functional and are removed at the time of food consumption. The second product is a chop frill consisting of metal foil overlaying a paper underlayer. The foil frills are used in the same manner as the all-paper frills. The applicable subheading for chop frills consisting entirely of paper will be 4823.90.8600, 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: Other: Other: Other: Other: Other. 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 https://hts.usitc.gov/current. We are unable to classify the foil chop frills, as we require additional information. Please submit the information described below: Please submit a sample of five individual foil frills. Please identify the metal from which the foil is made. If you decide to resubmit your request, please include all of the materials that we have returned to you and mail your request to Director, National Commodity Specialist Division, Regulations and Rulings, U.S. Customs and Border Protection, 201 Varick Street, Suite 501, New York, NY 10014, attn: Binding Ruling Request. 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

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