The tariff classification of a rigid paperboard box, from China

NY E85253 August 3, 1999 CLA-2-48:RR:NC:2:234: E85253 CATEGORY: Classification TARIFF NO.: 4819.50.4040 Ms. Irene Kwok CDP Asia Ltd. 26/F Tower A, Southmark 11 Yip Hing Street Aberdeen, Hong Kong RE: The tariff classification of a rigid paperboard box, from China Dear Ms. Kwok: In your letter dated July 24, 1999, you requested a tariff classification ruling. A sample was submitted, which will be retained for reference. The sample is a two-piece rigid box, in the shape of a heart, made of paper or paperboard, and covered on the exterior surfaces with fuschia colored handmade paper. It measures, from point to cleft, approximately 10 inches, and from side to side approximately 11 ½ inches. It is 3 inches high. The sample bears your reference: C3-45544. The box is said to be a promotional item, and appears to be suitable for the packaging, marketing or transporting of a small quantity of merchandise. The applicable subheading for this box 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 2.6 percent ad valorem. 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, from China. 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