RE: The tariff classification of a paperboard folding pastry box from China

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 N366039 October 21, 2026 CLA-2-48:OT:RR:NC:N5:130 CATEGORY: Classification TARIFF NO.: 4819.20.0020 Ms. Sayaka Furuyama The Pack America Corp. 108 W. 39th St. Suite 1603 New York, NY 10018 RE: The tariff classification of a paperboard folding pastry box from China Dear Ms. Furuyama: In your letter, dated October 14, 2026, you requested a binding tariff classification ruling on a folding paperboard pastry box. Product information and a photo were submitted for our review. The product under consideration is the Coach Café 2026 small pastry box. The pastry box is a folding box constructed of non-corrugated kraft paperboard. It measures 150mm x 105mm x 120mm. The box has an interlocking bottom and a tuck-flap top. The box is printed. As it is designated a food container, it is presumed that the box is sanitary. The applicable subheading for the folding paperboard pastry box will be 4819.20.0020, 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: Sanitary food and beverage containers. 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. 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