The tariff classification of molded paper pulp packaging inserts from China

N361765June 9, 2026CLA-2-48:OT:RR:NC:N5:130
CATEGORY: Classification
TARIFF NO.: 4823.70.0040
Mr. Matthew WasserbachExpress Customs Service218-14 Northern Blvd.Suite 103Bayside, NY 11361RE: The tariff classification of molded paper pulp packaging inserts from China Dear Mr. Wasserbach:In your letter, dated
May 24, 2026
, you requested a binding tariff classification ruling on behalf of yourclient, Dongguan Jinlintai Paper Products Co., Ltd. The ruling was requested on molded paper pulppackaging inserts. Product information and photos were submitted for our review.The products under consideration are several package inserts constructed of molded wet paper pulp. Theinserts are specially shaped to hold specific items within retail packaging.The applicable subheading for the molded paper pulp packaging inserts will be 4823.70.0040, HarmonizedTariff Schedule of the United States (HTSUS), which provides for Other paper, paperboard, cellulosewadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard,cellulose wadding or webs of cellulose fibers: Molded or pressed articles of paper pulp: Other. The generalrate of duty will be free.The duties cited above are current as of this ruling’s issuance. Duty rates are provided for your convenienceand are subject to change. The text of the most recent HTSUS and the accompanying duty rates are providedat https://hts.usitc.gov/.This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or othercharges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and otherduties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to theclassification stated above, the merchandise covered by this ruling may also need to be reported with eitherthe Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisionscovering exceptions to such tariffs.
For further information to assist with the importation process, please refer to the frequently updated CargoSystems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies.You have inquired as to whether the packaging inserts are subject to antidumping duties and countervailingduties (AD/CVD) for thermoformed molded products from China. Written decisions regarding the scope ofAD/CVD orders are issued by the Enforcement and Compliance office in the International TradeAdministration of the Department of Commerce (ITA) and are separate from tariff classification and originrulings issued by Customs and Border Protection (CBP). General information regarding the ITA andAD/CVD can be found at https://www.trade.gov/us-antidumping-and-countervailing-duties. The ITA’s“Guide on How to File for an Antidumping/Countervailing Duty Scope Ruling Request” is available at https://enforcement.trade.gov/scope/Request-Scope-Ruling.pdfThe holding set forth above applies only to the specific factual situation and merchandise description asidentified 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 theinformation furnished in the ruling letter, whether directly, by reference, or by implication, is accurate andcomplete in every material respect. In the event that the facts are modified in any way, or if the goods do notconform to these facts at time of importation, you should bring this to the attention of U.S. Customs andBorder 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 periodicverification by CBP.This ruling is being issued under the provisions of Part 177 of the Customs and Border ProtectionRegulations (19 C.F.R. 177).A copy of the ruling or the control number indicated above should be provided with the entry documentsfiled at the time this merchandise is imported. If you have any questions regarding the ruling, please contactNational Import Specialist Laurel Duvall at [email protected].
Sincerely,
(for)James P. ForkanDirectorNational Commodity Specialist Division