The tariff classification of paperboard packaging boxes from China.

NY J88019 September 5, 2003 CLA-2-48:RR:NC:SP:234 J88019 CATEGORY: Classification TARIFF NO.: 4819.50.4040 Ms. Irene Kwok c/o Mr. Zakir Ally C Group HK Ltd. 12 West 57th Street, 5th floor New York, NY 10019 RE: The tariff classification of paperboard packaging boxes from China. Dear Ms. Kwok: In your letter dated August 8, 2003, you requested a tariff classification ruling. A sample identified as a “paperboard packaging box,” item #C-86450-1, was submitted for our examination. It is a rigid, non-corrugated paperboard box, approximately 7½” x 10½” x 2¼”(H), with a removable lid. The exterior of the lid is covered with cotton canvas textile fabric. The article appears to be designed to serve as a specialty-packaging container for the marketing of merchandise. The applicable subheading for the #C-86450-1 box will be 4819.50.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for cartons, boxes, cases, bags and other packing containers, of paper or paperboard…other (than certain enumerated kinds)…rigid boxes and cartons. The rate of duty will be 0.5%. 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 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division