The tariff classification of cupcake carriers from China

N314401 October 1, 2020 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.99.9000; 9903.88.03 Ms. Regina Woody Hobby Lobby International 7707 SW 44th street Oklahoma City, OK 73179 RE: The tariff classification of cupcake carriers from China Dear Ms. Woody: In your letter dated August 18, 2020, you requested a tariff classification ruling. You have submitted samples, which will be returned to you under separate cover. The submitted samples are molded plastic cupcake carriers. They are designed to provide storage, protection, portability, and organization to cupcakes. The first item, the cupcake carrier-SKU 212654, is a cupcake-shaped carrier. It features a plastic swirled clear lid with a top handle. The interior features three plastic tiers that are each fitted to hold eight cupcakes. The tiers can be stacked on top of each other. The second item, the snap and stack carrier-SKU 785147, is a square-shaped carrier. It features a plastic clear lid with a top handle. The interior features three plastic trays that are each fitted to hold up to 12 cupcakes. The trays can be stacked on top of each other. In your ruling request, you suggested classification of the cupcake carrier-SKU 212654 and the snap and stack carrier-SKU 785147 in subheading 3924.10.4000, Harmonized Tariff Schedule of the United States (HTSUS), as Tableware, kitchenware, other household articles and hygienic or toilet articles, of plastics:  Tableware and kitchenware:  Other. However, merchandise similar to this has been previously classified elsewhere than 3924, HTSUS, and thus are precluded from classification in 3924.10.4000, HTSUS. Moreover, articles provided for in Heading 4202 are excluded from classification in Chapter 39 by chapter noted 2(m). The applicable subheading for the cupcake carriers will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for which provides for other containers and cases, other, other, other. The rate of duty will be 20 percent ad valorem. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4202.99.9000, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4202.99.9000, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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 Vikki Lazaro at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division