The tariff classification of disposable paperboard grill from China

N331610 April 13, 2023 CLA-2-48:OT:RR:NC:N1:130 CATEGORY: Classification                                                                       TARIFF NO.: 4823.90.8680; 9903.88.03 Ms. Yilin Deng IBC Customs Brokerage 601 Hanover Drive Grapevine, TX 76051 RE:      The tariff classification of disposable paperboard grill from China Dear Ms. Deng: In your letter, dated March 17, 2023, you requested a binding tariff classification ruling on behalf of your client, CasusGrill.  The ruling was requested on disposable paperboard grills.  Product information and photos were submitted for our review. The product under consideration is a portable, single-use grill consisting of corrugated paperboard, bamboo, lava stones, and charcoal.  The body of the grill is constructed of uncoated, corrugated paperboard.  There is a rectangular, open-top, paperboard pan that is lined with lava stones and contains multiple bamboo charcoal briquettes.  Cut-to-shape, slotted paperboard pieces fold and assemble together to form the grill stand, which holds the pan and forms the framework for the cooking grate.  Bamboo dowels insert into pre-cut holes in the paperboard to form the grate cooking surface above the paperboard pan.  With the exception of the reusable lava stones, the grill is biodegradable.  Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs).  The disposable grill is a composite good consisting of multiple components of different materials classifiable in different headings.  Goods classifiable in two or more headings are classifiable in accordance with GRI 3.  The Explanatory Notes, which constitute the official interpretation of the HTSUS at the international level, explain that goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article.  The paperboard forms the entire body of the grill.  Therefore, we find that the paperboard imparts the essential character of the grill.  The applicable subheading for the disposable paperboard grill will be 4823.90.8680, 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: Other.  The rate of duty will be free.  Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4823.90.8680, 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 4823.90.8680, 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, including information on exclusions and their effective dates, 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 Laurel Duvall at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division