The tariff classification of paperboard boxes from China.

NY F80169 November 26, 1999 CLA-2-48:RR:NC:SP:234 F80169 CATEGORY: Classification TARIFF NO.: 4823.90.8500 Ms. Irene Kwok CDP Asia Ltd. 26/F., Tower A, Southmark 11 Yip Hing Street Aberdeen HONG KONG RE: The tariff classification of paperboard boxes from China. Dear Ms. Kwok: In your letter dated November 11, 1999, you requested a tariff classification ruling. A sample identified as a “PU Box” (C-46348) was submitted and will be retained for reference. It is an 8¾” x 12” x 3”(H) rigid-paperboard box with a hinged, flip-open lid. The exterior of the box is completely covered with black cellular-plastic sheeting (thinner than the paperboard), and the interior is lined with nylon textile fabric. The top of the lid is slightly padded with a thin layer of foam sandwiched between the paperboard and the plastic sheeting. The box’s interior space is completely empty, i.e., devoid of any partitions, fittings or the like. Without giving any details, you state that the box will be used for packaging and will be a “promotional item.” It is also noted that the surface of the lid is embossed with the brand name of a line of certain consumer products. However, we find that the box is not an ordinary packing container, but is of a kind typically used as a storage receptacle for miscellaneous household items. It is suitable for such long-term use by the consumer even if it initially serves in the marketing of goods. The applicable subheading for the “PU Box” will be 4823.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of paper or paperboard. The rate of duty will be 2.6%. We note that the sample is not marked with its country of origin. When imported into the United States, the product will be required to be so marked (e.g., “Box Made in China”), legibly, in a conspicuous place, and in a manner sufficiently permanent to reach the ultimate purchaser or recipient. 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