The tariff classification of an empty cosmetic compact of paperboard from China

N003219 December 6, 2006 CLA-2-48:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4819.50.4040 Ms. Joanna Sasso Knoll Printing and Packaging, Inc. 35 Powerhouse Road Roslyn Heights, NY 11577 RE: The tariff classification of an empty cosmetic compact of paperboard from China Dear Ms. Sasso: In your letter dated October 27, 2006 you requested a tariff classification ruling. The ruling was requested on an empty cosmetic compact made of paperboard. A sample was provided for our review. The sample consists of a rectangular 2-1/4” x 2-1/4” x 3/8” case with a hinged lid and a magnetic closure. The case is made of layers of chipboard and is surface covered with a film laminated colored paper. When opened, the inside of the case reveals a 1-1/4” square mirror on the left side and a 1-1/2” diameter circular opening on the right side. A pan holding a cosmetic, such as eyeshadow or lipstick, will be inserted into the opening by your customer after importation. The empty cosmetic compact is a disposable packing container for the cosmetic product. The applicable subheading for the empty cosmetic compact of paperboard will be 4819.50.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cartons, boxes, cases, bags and other packing containers, of paper or paperboard: other, 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