The tariff classification of paperboard packaging boxes from China.

NY K85919 May 12, 2004 CLA-2-48:RR:NC:SP:234 K85919 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 April 30, 2004, you requested a tariff classification ruling. A sample identified as a “packaging paper box,” item # ORE1704-515, was submitted for our examination. It is a rigid, non-corrugated paperboard box, approximately 8¾” x 8¾” x 2½”(H), with a removable lid. The product is covered and lined with a glossy white coated paper, much of which has been processed to create a coarse, leather-like texture. The top of the lid incorporates a 5¼”-square window of clear plastic. The applicable subheading for the # ORE1704-515 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