Paperboard Cake Bases from Germany
Round paperboard platforms cut to size for supporting cakes at bakeries and events. HTS 4823.69.00 as shaped paperboard articles functioning as plates or trays. Often gold foil stamped but printing subsidiary.
Duty Rate — Germany → United States
10%
Rate breakdown
9903.05.3910%Section 301 (forced labor) — European Union member state (col1 rate < 10 percent): MFN < 10% → total duty capped at 10%
Import Tips
• Printing must be subsidiary to function per chapter notes
• Document board thickness for paperboard status
• Common shift to Chapter 49 if decorative printing predominates