The tariff classification of paperboard packaging boxes from China.

NY K84535 April 7, 2004 CLA-2-48:RR:NC:SP:234 K84535 CATEGORY: Classification TARIFF NO.: 4819.50.4040 Ms. Irene Kwok c/o Mr. Zakir Ally C Group HK Ltd./ C Group US Inc. 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 March 19, 2004, you requested a tariff classification ruling. A sample identified as item # MKP1804-503 was submitted for our examination. It is a rigid, non-corrugated paperboard box, approximately 10” x 10” x 2¾”(H), with a removable lid. The exterior of the lid is covered with a very thin layer of glossy black plastic film, printed with a brand name in one corner. Most surfaces of the lower part of the box are covered with what appears to be a very thin layer of metal foil or metallized plastic. The interior of the box contains a platform-like insert, made of vacuum-formed plastic, which incorporates two recesses shaped to hold bottles or similar containers of toiletries or the like (not included). The applicable subheading for the # MKP1804-503 boxes 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 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