The tariff classification of packing containers made of paperboard and nylon fabric, from China.

NY D83391 October 14, 1998 CLA-2-48:RR:NC:SP:234 D83391 CATEGORY: Classification TARIFF NO.: 4819.50.4040 Mr. Edward J. Murray Paris Presents Incorporated 3800 Swanson Court Gurnee, Illinois 60031-1261 RE: The tariff classification of packing containers made of paperboard and nylon fabric, from China. Dear Mr. Murray: In your letter dated September 18, 1998, you requested a tariff classification ruling. A sample identified as a "paper mache with tulle container" was submitted and will be retained for reference. It is a cylindrical box, 5 5/8" in diameter and 2 5/8" high, which appears to be made of gray paperboard with a decorative white paper overlay on all surfaces. The box does not have a conventional lid or cover, but affixed around its perimeter, and extending 11" above the rim, is a sleeve-like piece of nylon net fabric. A heart-shaped paperboard disk with a hole in the center has been slid onto the fabric sleeve so as to gather and close it. You indicate that items represented by the sample will be imported empty to serve as packing containers for bath-and-beauty or aroma-therapy gift sets to be assembled in the USA. The applicable subheading for the containers 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 will be 3.2%. 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 Carl Abramowitz at 212-466-5733. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division