Coated Paper Lace Sheets from China
Delicate cut-to-shape sheets of coated paper lace used for decorative applications in crafts and packaging. Falls under HTS 4823.90.67.00 per chapter notes covering paper lace as other articles of coated paper or paperboard. The coating provides sheen and prevents fraying in intricate lace patterns.
Duty Rate — China → United States
37.5%
Rate breakdown
9903.88.0325%Except as provided in headings 9903.88.13, 9903.88.18, 9903.88.33, 9903.88.34, 9903.88.35, 9903.88.36, 9903.88.37, 9903.88.38, 9903.88.40, 9903.88.41, 9903.88.43, 9903.88.45, 9903.88.46, 9903.88.48, 9903.88.56, 9903.88.64, 9903.88.66, 9903.88.67, 9903.88.68, or 9903.88.69, articles the product of China, as provided for in U.S. note 20(e) to this subchapter and as provided for in the subheadings enumerated in U.S. note 20(f)
9903.05.3112.5%Section 301 (forced labor) — additional 12.5% ad valorem on products of China
Import Tips
• Include lab tests proving paper lace construction and coating to distinguish from textile lace; ensure no printed motifs dominate to avoid chapter 49 reclassification; declare exact cut dimensions as chapter notes specify size/shape requirements