https://www.taxtmi.com/caselaws?id=783473 Paper products made from bamboo pulp were held classifiable under Ch. 48 because "paper pulp" in Ch. 48 encompasses bamboo pulp, which is expressly covered under Heading 4706; classification between Headings 4803 and 4818 was determined by Chapter Note 8, with household/sanitary paper treated as Heading 4803 only when supplied in rolls exceeding 36 cm width or in specified large sheets and not as finished products, otherwise falling under Heading 4818. Bamboo toothpicks, skewers, and fruit forks were held not to be plaiting materials or articles made by plaiting/interlacing, and were treated as wood-like finished tableware/kitchenware, resulting in classification under Heading 4419, specifically Tariff Item 4419 19 00. Wooden spoon/fork blanks, having the approximate shape of finished articles, were held classifiable as the finished tableware under Heading 4419, but eight-digit sub-classification was not determined due to unspecified wood type. en-us Fri, 10 Oct 2025 00:00:00 +0530 Mon, 05 Jan 2026 11:44:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783473 Paper products made from bamboo pulp were held classifiable under Ch. 48 because "paper pulp" in Ch. 48 encompasses bamboo pulp, which is expressly covered under Heading 4706; classification between Headings 4803 and 4818 was determined by Chapter Note 8, with household/sanitary paper treated as Heading 4803 only when supplied in rolls exceeding 36 cm width or in specified large sheets and not as finished products, otherwise falling under Heading 4818. Bamboo toothpicks, skewers, and fruit forks were held not to be plaiting materials or articles made by plaiting/interlacing, and were treated as wood-like finished tableware/kitchenware, resulting in classification under Heading 4419, specifically Tariff Item 4419 19 00. Wooden spoon/fork blanks, having the approximate shape of finished articles, were held classifiable as the finished tableware under Heading 4419, but eight-digit sub-classification was not determined due to unspecified wood type. Case-Laws Customs Fri, 10 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783473