Paperboard Cake Bases from Japan
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 — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
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