The tariff classification of paperboard boxes from China.

NY G89271 April 25, 2001 CLA-2-48:RR:NC:SP:234 G89271 CATEGORY: Classification TARIFF NO.: 4819.50.4040 Mr. Jeremy Cohen Knoll Printing and Packaging, Inc. 35 Powerhouse Road Roslyn Heights, NY 11577 RE: The tariff classification of paperboard boxes from China. Dear Mr. Cohen: In your letter dated April 16, 2001, you requested a tariff classification ruling. A sample was submitted and will be retained for reference. It is a non-corrugated, rigid paperboard box measuring approximately 8” x 9” x 2-3/8”(H), with a flip-open lid. The surfaces of the sample are covered with glossy, blank white paper, but you state that the paper on the actual imported version will be printed in some way. The interior of the sample box contains a “vacuum-form insert,” made of flocked plastic, having five contoured recesses designed to hold small bottles of perfume. You state that following importation, your customer “will put sample-size perfumes into these boxes and give them away to consumers when they purchase a full-size bottle of perfume.” The applicable subheading for the boxes (to be imported using component code #2975/2976) 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 1.6%. 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