The tariff classification of paperboard boxes from China.

NY K84016 March 17, 2004 CLA-2-48:RR:NC:SP:234 K84016 CATEGORY: Classification TARIFF NO.: 4819.10.0040 Ms. Genny Fenske Deep See, Inc. 18935 -- 59th Ave. NE Arlington, WA 98223 RE: The tariff classification of paperboard boxes from China. Dear Ms. Fenske: In your letter dated March 5, 2004, you requested a tariff classification ruling. A representative sample of an empty cardboard box was submitted for our examination. It is a single sheet of corrugated paperboard that has been die-cut, scored, slotted, folded and glued to itself so as to from a flattened “folding carton.” The exterior surfaces are printed with product information and graphics concerning a scuba-diving aid known as a “split snorkeling fin.” When set up, the sample box measures approximately 3” x 9¼” x 20”. You state that the boxes will be imported in three sizes (style nos. 10000, 10001 and 10002) to be used for packaging. The applicable subheading for the empty boxes will be 4819.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for cartons, boxes and cases, of corrugated paper or paperboard…other than sanitary food and beverage containers. The rate of duty will be Free. 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