The tariff classification of paperboard boxes from China

NY H82267 June 12, 2001 CLA-2-48:RR:NC:2:234 H82267 CATEGORY: Classification TARIFF NO.: 4819.50.4060 Mr. Howard Fine Country Silk, Inc. 100 S. Washington Avenue Dunellen, New Jersey 08812 RE: The tariff classification of paperboard boxes from China Dear Mr. Fine: In your letter dated May 30, 2001, you requested a tariff classification ruling. Samples were submitted, which will be retained for reference. They are two-piece non-corrugated paperboard boxes, imported flat, the bottom half of each being plain white in color, with the cover half printed in decorative color motifs. You refer to them as “gift boxes”, and advise that their principal use in the United States is for packaging clothing or other articles to be given as a gift. The boxes are in three sizes: 8” x 11”, 9” x 14 ½”, and 11 x 17”. They will be imported in packs each containing 4 boxes, 3 boxes, and 2 boxes, respectively. The applicable subheading for the two-piece paperboard boxes described will be 4819.50.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for: Cartons, boxes, cases, bags and other packing containers, of paper, paperboard…etc.: Other (than certain specified kinds). The rate of duty will be 1.6 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