The tariff classification of a paper box, from China

NY D80051 July 21, 1998 CLA-2-48:RR:NC:2:234 D80051 CATEGORY: Classification TARIFF NO.: 4819.50.4040 Ms. Irene Kwok CDP Asia Limited 3/F, California Tower 30-32 d'Aguilar Street Central, Hong Kong, China RE: The tariff classification of a paper box, from China Dear Ms. Kwok: In your letter dated July 10, 1998, you requested a tariff classification ruling for a certain paper box, from China. A sample was submitted, and will be retained for reference. The sample is a two-piece rigid box, made of paperboard, covered and lined with solid colored paper. In closed position, the box measures 4 1/4" x 4 1/4", and is 4" high. The cover is slightly larger in length and width than the base, and fits over the base to complete the box. The cover has a grommeted hole in the center, through which a braided pull cord is inserted, and knotted on the inside, with a knot larger than the hole. One may open the box by lifting the pull cord, which causes the cover to slide up and off the base. The box is said to be a promotional item, and appears to be suitable for the packing, marketing or transporting of a small quantity of merchandise. The applicable subheading for this product 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. In response to your specific question: there is not at this time any countervailing duty or antidumping duty case for merchandise of this class or kind. 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