Paperboard Cake Bases from Mexico
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 — Mexico → United States
10%
Rate breakdown
9903.05.5510%Section 301 (forced labor) — additional 10% ad valorem on products of Mexico
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