The tariff classification of folding cartons of non-corrugated paper or paperboard, from England or The Netherlands

NY F83287 February 17, 2000 CLA-2-48,99:RR:NC:2:234 F83287 CATEGORY: Classification TARIFF NO.: 4819.20.0040, 9903.08.10 Mr. Paul Scotter Sales Director-Cartons Field Packaging Hollingwood Lane, Lidget Green Bradford BD7 2RQ England RE: The tariff classification of folding cartons of non-corrugated paper or paperboard, from England or The Netherlands Dear Mr. Scotter: In your letter dated February 11, 2000, your reference: PS/SG, you requested a classification ruling. You stated that the product would be exported from England to the USA, but in a telephonic communication with this office you later asked that we rule also as to the status of the article if it were the product of The Netherlands. A sample was submitted, which will be retained for reference. It does not bear any identifying marks and numbers, except such as refer to your letter of 2/11, supra. It is a folding carton of non-corrugated paper or paperboard, to be imported flat. It is white in color, and not printed on any surface. When assembled, after importation, the sample will be a box, of the shape of a truncated pyramid, with the following dimensions: 7 ½” high; 4” wide at the base and 3” wide at the summit; 2 ½” deep (front to back) at the base and 2” deep at the summit. There are two cut-out areas, covered with clear PET material, so that the interior of the box is clearly seen. You suggest that as the PET material is more costly than the paper or paperboard component, the article should classify in a heading for an article of plastics. We do not agree. The applicable subheading for the article described will be 4819.20.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Folding cartons, boxes and cases of non-corrugated paper or paperboard, Other (than Sanitary food and beverage containers). The rate of duty for these articles, the product of The Netherlands, will be 1.1 percent ad valorem. The applicable subheading for the article described, the product of England, will be 9903.08.10, HTS, which provides for: Articles the product of…the United Kingdom: Folding cartons, boxes and cases, of non-corrugated paper or paperboard (provided for in subheading 4819.20). The rate of duty will be 100 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