The tariff classification of a paperboard box from China.

NY K89380 September 21, 2004 CLA-2-48:RR:NC:SP:234 K89380 CATEGORY: Classification TARIFF NO.: 4819.50.4040 Mr. Ernest Howard International Packaging Corporation P.O. Box 427 Pawtucket, RI 02860 RE: The tariff classification of a paperboard box from China. Dear Mr. Howard: In your letter dated September 3, 2004, you requested a tariff classification ruling. A sample identified as item 16FR, a box intended to hold a bracelet for retail sale, was submitted for our examination. The box, which is made of thin, non-corrugated paperboard (approximately 1/32” thick), measures 1½” x 8” x ¾”(H) and has a removable lid. The bottom portion is covered with a gold-colored “foil paper,” while the lid is covered with embossed white paper imprinted with a jeweler’s name. The interior of the box contains a paperboard platform insert covered with textile-backed polyurethane sheeting. The insert incorporates two elastic bands intended to secure a bracelet. We find that while the above-described box is of rigid (non-folding) construction, it is nevertheless a type of disposable container typically included with a consumer’s jewelry purchase. It can easily be broken or torn by finger pressure, and is not especially durable or suitable for long-term use. The applicable subheading for the # 16FR box 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 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