4823.61.00.20 - Cups and round nested food containers

This HTS subheading encompasses disposable food containers, specifically cups and round nested food containers, manufactured from paper or paperboard that has been derived from bamboo. These items are typically characterized by their specific shapes and sizes, designed for the containment and serving of food. The defining material characteristic is the use of bamboo-based paper products as the primary constituent.

Within its parent category, "Trays, dishes, plates, cups and the like, of paper or paperboard," this subheading is distinguished by its material specificity. While other categories at this level might cover articles made from different types of paper or paperboard, or articles made from bamboo paperboard but of a different form factor, 4823.61.00.20 is exclusively for cups and round nested food containers made from bamboo. It is important to differentiate these from the "Other" category (4823.61.00.40) at the same level, which would cover any remaining bamboo paperboard articles of this type not fitting the specific description of cups or round nested food containers.

As this subheading is a leaf node in the HTS classification structure, there are no further subcategories. Classification at this level is therefore definitive based on the product meeting the description of cups or round nested food containers and being manufactured from bamboo paper or paperboard. This final level of detail aims to ensure precise identification and consistent tariff application for these specific food service items.