The tariff classification of an empty paperboard box (to be used in selling jewelry) and a fabric/paperboard insert for the box, from China.

NY K87923 July 30, 2004 CLA-2-48:RR:NC:SP:234 K87923 CATEGORY: Classification TARIFF NO.: 4819.50.4040; 6307.90.9889 Mr. Michael Copelin Wal-Mart Logistics MS # 0410-L-32 601 N. Walton Blvd. Bentonville, AR 72716-0410 RE: The tariff classification of an empty paperboard box (to be used in selling jewelry) and a fabric/paperboard insert for the box, from China. Dear Mr. Copelin: In your letter dated July 13, 2004, you requested a tariff classification ruling. A sample identified as “vendor stock number WMH04HEXBOX” was submitted for our examination and is being returned to you as requested. It consists of a small paperboard box with a removable, platform-like insert. You state that the box and the insert will be imported separately, but will ultimately be used together as a retail package for a piece of jewelry. Although you describe the box as hexagonal, the sample is actually an octagonal box, made of non-corrugated paperboard covered with coated paper, measuring 3-9/16” x 3-9/16” x 1-1/2”(H). It features a removable lid that incorporates a large window made of clear plastic. The box, whose walls are approximately 1/32” in thickness, is not of particularly substantial or durable construction. You have suggested that the box may be classifiable in subheading 4819.10, Harmonized Tariff Schedule of the United States (HTS), which provides for certain cartons, boxes and cases of corrugated paper or paperboard. However, since the subject box is made of non-corrugated paperboard, this subheading does not apply. The applicable subheading for the above-described box will be 4819.50.4040, HTS, which provides for cartons, boxes … and other packing containers, of paper or paperboard … other (than certain enumerated kinds) … rigid boxes and cartons. The rate of duty will be Free. The insert for the box is made of a sheet of paperboard whose face is completely covered with woven satin textile fabric. Its circumference has been cut to form a series of tabs. The tabs are folded down so that the item can be placed into the box to form a satin-covered platform. The satin is stamped with the words “sterling silver.” The insert will be considered a composite good whose essential character cannot clearly be ascribed to a single component material. It will therefore be classified in accordance with General Rule of Interpretation (“GRI”) 3(c), HTS, which, in such circumstances, directs us to the heading appearing last in numerical order among those that equally merit consideration. In this case, the heading for textile articles appears last. Accordingly, the applicable subheading for the satin/paperboard insert, imported separately, will be 6307.90.9889, HTS, which provides for other (non-enumerated) made up textile articles. The rate of duty will be 7%. 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