The tariff classification of a paperboard retail display unit from an unspecified country.

NY H81242 June 1, 2001 CLA-2-48:RR:NC:SP:234 H81242 CATEGORY: Classification TARIFF NO.: 4819.50.4060 Mr. V.J. Di Spagna, Sr. Portside Customs Service, Inc. 1201 Corbin Street Elizabeth, NJ 07201 RE: The tariff classification of a paperboard retail display unit from an unspecified country. Dear Mr. Di Spagna: In your letter dated May 23, 2001, you requested a tariff classification ruling on behalf of Unilever Cosmetics International. An unassembled, two-piece sample identified as a “merchandiser display unit” was submitted and will be retained for reference. The first piece is a 10” x 12” x 7/8”(H) platform-like base made of several layers of corrugated paperboard. All of its exterior surfaces are covered with white, non-corrugated paperboard. In addition, it incorporates three recessed areas designed to hold bottles of skin-care products (not included). The second piece is a 9½” x 12½” “riser,” which is made of the same materials and is printed with the logo and certain descriptive phrases relating to the skin-care products. The riser fits into slots provided at the rear of the base, thereby serving as an upright appendage that will attract attention and provide information. The function of the above-described unit is to hold and present skin-care products to the public at the point of sale, i.e., on the counter of a retail store. As such, it will be regarded for tariff classification purposes as a paperboard container used in the storage and sale of merchandise. Accordingly, the applicable subheading for the complete “merchandiser display unit” will be 4819.50.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) packing containers of paper or paperboard. The general 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