The tariff classification of a cupcake carrier from China

N334579 August 25, 2023 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.99.9000; 9903.88.03 Cayce Johnson Dollar General Corporation 100 Mission RidgeGoodlettsville, TN 37072 RE:  The tariff classification of a cupcake carrier from China Dear Ms. Johnson: In your letter dated August 9, 2023, you requested a tariff classification ruling.  Photographs and descriptions were submitted for our review. The article under consideration, SKU # 37499701, is a cupcake carrier constructed of molded plastic.  The dimensions of the assembled carrier are 15 inches x 11 inches x 6 inches.  It features a snap-on cover, a carry handle, and an insert specially fitted to contain and protect cupcakes during transport.  The cupcake carrier is designed to provide storage, protection, portability, and organization to cupcakes.     In your ruling request, you suggested classification of the cupcake carrier 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 the instant article is precluded from classification in 3924.10.4000, HTSUS.  Moreover, articles provided for in Heading 4202, where fitted carriers are more appropriately classified, are excluded from classification in Chapter 39 by Chapter Note 2(m). The applicable subheading for the cupcake carrier will be 4202.99.9000, HTSUS, which provides for other containers and cases, other, other, other. The general 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1).  This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect.  In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Vikki Lazaro at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division