The tariff classification of paperboard boxes, from England

NY C82654 January 6, 1998 CLA-2-48:RR:NC:2:234 C82654 CATEGORY: Classification TARIFF NO.: 4819.50.4040 Mr. Galvin Weston Chairman Charbonnel et Walker, Ltd. One, The Royal Arcade 28 Old Bond Street London W1X 4BT, England RE: The tariff classification of paperboard boxes, from England Dear Mr. Weston: In your letter dated December 12, 1997, you requested a tariff classification ruling for certain paperboard boxes. Samples were submitted, which will be retained for reference. The products are five paperboard boxes which you will be sending for use by department stores in the United States in helping to sell chocolates that you produce. They are made of non-corrugated paperboard, and are imported set up, with lids of the same material. Four are rectangular in shape; one is circular. The boxes are designated and described as follows: SK .25 4.4 oz Drawing Room SK .5 8.8 oz Drawing Room SK 1 1.1 Lb Drawing Room SK 1.5 1.5 Lb Drawing Room SK 2 2.2 Lb Drawing Room The applicable subheading for these boxes, imported empty, will be 4819.50.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated) packing containers of paper or paperboard: Rigid boxes and cartons. The rate of duty is 3.2 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding this ruling, contact National Import Specialist Carl Abramowitz, at (212) 466-5733. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division