The tariff classification of a sports-themed food display from China

N297743 July 5, 2018 CLA-2-48:OT:RR:NC:1:130 CATEGORY: Classification TARIFF NO.: 4823.90.6700 Mr. Simon Slyper Amscan, Inc. 80 Grasslands Road Elmsford, NY 10523 RE: The tariff classification of a sports-themed food display from China Dear Mr. Slyper: In your letter, dated June 8, 2018, you requested a binding tariff classification ruling. The ruling was requested for Item 370444, “Football Treat Stand”. A sample and product information were submitted for our review. The sample will be returned to you, as requested, under separate cover. The “Football Treat Stand” is imported in unassembled condition and consists of 10 flat pieces of paper-covered foam board which are tabbed and slotted for assembly. The paper is coated or covered with plastic sheet. The pieces are printed with football theme images. When assembled, the stand measures approximately 19.25” wide by 15.5” deep by 14.5” high. The stand has a vertical, decorated “back board”, two narrow shelves, and a large, decorated, horizontal base. The base and shelves are used to display “game day” treats for serving, and the unit would be placed upon a table or countertop. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs), taken in order. Because the foam board pieces are constructed of both coated paper and plastic foam for reinforcement, they suggest a composite material. However, the Explanatory Notes to the Harmonized System for heading 4807 provide for “paper and paperboard which are internally reinforced with bitumen, tar, asphalt, textile or other material (e.g., textile or metal gauze, plastics), provided the essential character of the products remains that of paper or paperboard.” In the instant product, because the paper provides the consumer appeal with its printing, as well as the fact that the coated paper provides an oil-resistant surface for food placement, we find that the paper does provide the essential character of the display. Therefore, the displays are classifiable in accordance with GRI 1 in Chapter 48, HTSUS. The applicable subheading for the “Football Treat Stand” will be 4823.90.6700, 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: Of coated paper or paperboard: 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. 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