The tariff classification of a paper or paperboard rigid box from China

NY I89479 January 6, 2003 CLA-2-48:RR:NC:2:234 I89479 CATEGORY: Classification TARIFF NO.: 4819.50.4040 CDP Asia, Ltd. c/o Mr. Zakir Ally 12 West 57th Street, 5th Floor New York, N.Y. 10019 RE: The tariff classification of a paper or paperboard rigid box from China Dear Mr. Ally: In your letter dated December 27, 2002, you requested a tariff classification ruling. A sample article was submitted, which will be retained for reference. The sample is a rigid paperboard box, with detachable lid, for packaging purposes. The base of the box is covered on all surfaces with a black, coated, paper. The lid is covered on all interior surfaces with a white, coated, paper. It is covered on its exterior surfaces with a white felt of 100% polyester. The dimensions of the box, with lid in place, are 23 cm x 20.5 cm x 6.5 cm. The box is styled C-77064. The applicable subheading for the box described will be 4819.50.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain specified) Rigid boxes and cartons, of paper or paperboard. The rate of duty will be 0.5 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). There is not at this time any countervailing duty or antidumping duty on boxes of this classification from China. 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 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division