RE: The tariff classification of paperboard bottle carriers from Vietnam

U.S. Department of Homeland Security U.S. Customs and Border Protection National Commodity Specialist Division One World Trade Center, Suite 51.201 New York, NY 10007 U.S. Customs and Border Protection N365325 October 6, 2026 CLA-2-48:OT:RR:NC:N5:130 CATEGORY: Classification TARIFF NO.: 4819.20.0040 Ms. Sayaka Furuyama The Pack America Corp. th 108 West 39 St. Suite 1603 New York, NY 10018 RE: The tariff classification of paperboard bottle carriers from Vietnam Dear Ms. Furuyama: In your letter, dated September 22, 2026, you requested a binding tariff classification ruling on paperboard bottle carriers. Product information and photos were submitted for our review. The product under consideration is paperboard bottle carriers. The carriers are a folding paperboard box measuring 7 3/5 inches by 2 1/2 inches by 8 1/4 inches. The box is open on the top and has a raised center handle. The box is designed for the conveyance of multiple bottles of wine at once. The applicable subheading for the paperboard bottle carriers will be 4819.20.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Folding cartons, boxes and cases, of non-corrugated paper or paperboard: Other. The general rate of duty will be free. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems 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. Effective July 24, 2026, the Office of the U.S. Trade Representative imposed additional duties on certain economies related to the failure to impose and effectively enforce a prohibition on goods produced with forced labor. At this time, products of Japan with an ad valorem (or ad valorem equivalent) rate of duty under column 1-General less than 12.5 percent will be subject to an additional ad valorem rate of duty of 12.5 percent minus the column 1-General duty rate. Imported merchandise must be reported with either the Chapter 99 provision under which the additional duties apply or one of the Chapter 99 provisions covering exceptions to the additional duties. At the time of entry, you must report the Chapter 99 heading applicable to your product classification, i.e., 9903.05.49, in addition to subheading 4421.99.9880, HTSUS, listed above. 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 Laurel Duvall at laurel.duvall@cbp.dhs.gov. Sincerely, (for) James P. Forkan Director National Commodity Specialist Division