The tariff classification of paperboard boxes from China.

NY G89254 April 24, 2001 CLA-2-48:RR:NC:SP:234 G89254 CATEGORY: Classification TARIFF NO.: 4819.10.0040 Ms. Wendy Smith Production Packaging Inc. 1800 Averill Road Geneva, IL 60134 RE: The tariff classification of paperboard boxes from China. Dear Ms. Smith: In your letter dated April 10, 2001, you requested a tariff classification ruling. An empty paperboard box measuring 3¼” x 4½” x 4¾”(H) was submitted as a sample for our review, and will be retained for reference. It is a type of “folding carton,” made of a single, thin sheet of corrugated paperboard. The side panels are printed with a design and marketing slogan, and the top of the lid is printed with a company name and telephone number. The applicable subheading for the above-described item will be 4819.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for cartons, boxes and cases, of corrugated paper or paperboard, other than sanitary food and beverage containers. The rate of duty will be 0.8%. We note that the bottom of the box bears a printed sticker that reads “Made in China,” and although you asked that we also address country-of-origin marking in this ruling, we are unable to do so without full knowledge of the circumstances of the prospective importation. If you wish to pursue this issue, please advise who will receive the empty boxes upon arrival from China, and the expected sequence of events following such receipt. Be sure to identify the type of item to be packed in the box, its country of origin, and whether it will be marked to indicate its own origin. 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