The tariff classification of a paperboard folding carton from China.

NY L81726 January 21, 2005 CLA-2-48:RR:NC:SP:234 L81726 CATEGORY: Classification TARIFF NO.: 4819.20.0040 Mr. Shelby York PAK 2000, Inc. P.O. Box 438 Mirror Lake, NH 03853 RE: The tariff classification of a paperboard folding carton from China. Dear Mr. York: In your letter dated July 23, 2003, received in this office on January 10, 2005, you requested a tariff classification ruling. A sample was submitted for our examination. It is a “folding carton” in the form of a single, irregularly shaped sheet of non-corrugated paperboard (approximately 0.55 mm thick) that has been scored, perforated, folded, and glued to itself (along one edge). It is presented in flat condition, but can be set up (by folding, manipulating tabs, etc.) to form a complete six-sided container measuring 6½” x 4¾” x 4”(H). The exterior is surface-colored in a solid lavender hue. The top and front panels incorporate a clear plastic wraparound window. You state that the article is “not for resale but is a ‘giveaway’ box provided by specialty stores.” The applicable subheading for the above-described product will be 4819.20.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for folding cartons, boxes and cases, of non-corrugated paper or paperboard, other than sanitary food and beverage containers. The rate of duty will be Free. You have also asked us to advise whether this merchandise is subject to the antidumping duties currently applicable to certain paperboard boxes from China. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W., Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification rulings issued by Customs and Border Protection. 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