The tariff classification of paperboard boxes from China.

NY F87630 June 7, 2000 CLA-2-48:RR:NC:SP:234 F87630 CATEGORY: Classification TARIFF NO.: 4819.50.4040 Ms. Jane Jewett Talus Corp. 82 Scott Drive Westbrook, Maine 04092 RE: The tariff classification of paperboard boxes from China. Dear Ms. Jewett: In your letter dated May 22, 2000, you requested a tariff classification ruling. Samples identified as “Nittany Quill Paper Gift Boxes” were submitted and are being returned to you as requested. They comprise a nested set of three rigid, non-corrugated paperboard boxes that are covered and lined with identical design-printed paper. The smallest measures 3¼” x 3¼” x 1¼”(H), while the largest is 6” x 6” x 2½”(H). Each box has a removable lid incorporating two small slots through which a polyester ribbon (absent from the samples) will be attached in condition as imported. It appears that the boxes will be suitable for use as fancy packing containers. The applicable subheading for the above-described articles 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 2.1%. We note that the samples are not marked with their country of origin. Unless excepted by law, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), requires such marking (e.g., “Box Made in China”) on imported foreign articles, and that it be legible, in a conspicuous place and sufficiently permanent to reach the ultimate purchaser. 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