The tariff classification of paperboard boxes from China.

NY J89459 October 16, 2003 CLA-2-48:RR:NC:SP:234 J89459 CATEGORY: Classification TARIFF NO.: 4819.50.4040 Mr. Darrell Sekin Jr. DJS International Services, Inc. P.O. Box 612785 DFW Airport, Texas 75261 RE: The tariff classification of paperboard boxes from China. Dear Mr. Sekin: In your letter dated September 26, 2003, you requested a tariff classification ruling on behalf of The Container Store. Six samples described as “gift/storage boxes” were submitted for our examination. Each is a rigid, non-corrugated paperboard box with a removable lid. The exterior of each lid is covered with polyester textile fabric, while all other surfaces of the product are covered with glossy coated paper. The boxes, which are suitable for packing merchandise or gifts, differ only in size. Their respective item numbers, together with dimensions, are as follows: 1277A (1-3/8” x 1-3/4” x 1-3/4”H) 1277D (2-7/8” x 3-7/8” x 2”H) 1277E (4” x 4” x 4”) 1277H (4” x 4” x 13”H) 1285D (9-3/8” x 13-1/8” x 3-3/4”H) 1285E (12-1/4” x 16-3/4” x 3-5/8”H) The applicable subheading for all of the above boxes 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 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