The tariff classification of unassembled unfinished collapsible woodpacking boxes from Spain

NY C89486 July 23, 1998 CLA-2-44:RR:NC:2:230 C89486 CATEGORY: Classification TARIFF NO.: 4415.10.3000 Mr. Paul S. Anderson Sonnenberg & Anderson 200 South Wacker Drive Chicago, IL 60606 RE: The tariff classification of unassembled unfinished collapsible wood packing boxes from Spain Dear Mr. Anderson: In your letters dated June 23, 1998 and April 13, 1998, you requested a tariff classification ruling. The request was made on behalf of your client, NEFAB, Inc. The merchandise to be imported consists of all the essential components necessary to make a packing box. The components are the walls, lids and bases. The walls are made of wood and are joined together with metal "klammerbands." The metal bands bend allowing the walls to collapse for ease in shipping and storage. The lids and bases consist of eucalyptus plywood boards. They are cut to shape and size with no further cutting or trimming necessary. The walls, lids and bases will be packed separately in different containers. However, the exact number of components required to make a predetermined number of boxes will be imported together in one shipment. After importation some finishing operations will be performed prior to assembly. The lids and bases will be fitted with metal profiles along all four edges. Runners will be added to the base to form a pallet bottom. Metal flaps or tongues will be attached to the walls. The metal flaps fit into open slots of the metal profiles and connect the lids and bases to the walls. These finishing operations enable the components to be assembled together and add certain features to the boxes but do not change the essential character of the merchandise being imported. When the required number of lids, bases and walls necessary to make an exact number of boxes are imported in the same shipment, they have the essential character of complete boxes. They may be classified according to the principle of General Rule of Interpretation 2(a), of the Harmonized Tariff Schedules of the United States Annotated (HTSUSA), which states: Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled. The applicable subheading for the unassembled and unfinished boxes consisting of the lids, bases and walls will be 4415.10.3000, HTSUSA, which provides for packing cases, boxes, crates, drums and similar packings, of wood; packing boxes and cases with solid sides, lids and bottoms. The rate of duty will be free. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling 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 the ruling, contact National Import Specialist Paul Garretto at 212-466-5779. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division