The tariff classification of foil covered paperboard boxes from China

NY E83093 June 11, 1999 CLA-2-48:RR:NC:2:234 E83093 CATEGORY: Classification TARIFF NO.: 4819.50.4040 Mr. Edward J. Murray Director of Importing Paris Presents Incorporated 3800 Swanson Court Gurnee, Illinois 60031 RE: The tariff classification of foil covered paperboard boxes from China Dear Mr. Murray: In your letter to the U.S. Customs Service, Chicago, Illinois, dated May 24, 1999, you requested a tariff classification ruling. A sample was submitted, which will be retained for reference. It represents your items BSK99/BS30 (Green), BSK99/BS29ST (Red), and BSK99/BS28SST (Silver). It is a rigid paperboard box, with removable lid, which measures 7” x 7”, and is 4 inches high. It is covered on all outer surfaces with a gold colored foil or metallized plastic. All interior surfaces are white. The stated use of these boxes is to market bath and beauty gift sets. The applicable subheading for these boxes will be 4819.50.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Cartons, boxes, cases, bags and other packing containers, of paper or paperboard: Other (than certain enumerated kinds): Rigid boxes and cartons. The rate of duty will be 2.6 percent ad valorem. 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 212-637-7060. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division