The tariff classification of a paperboard box and jewelry box from China

N024116 April 1, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.9060, 4819.50.4040 John Mulvihill UPS Supply Chain Solutions One UPS Way Champlain, NY 12919 RE: The tariff classification of a paperboard box and jewelry box from China Dear Mr. Mulvihill: In your letter dated February 27, 2008 on behalf of Impenco, Ltd., you requested a tariff classification ruling. The samples which you submitted are being returned as requested. Style PN580E is a jewelry box specially fitted to contain one piece of jewelry. The box is constructed of a paperboard base that is wholly covered with a sheeting of plastics. It is a jewelry box of the kind normally sold at retail with its contents. The box is designed to provide storage, protection, and organization for the jewelry subsequent to its initial use. It is suitable for long term use. It measures approximately 2” (W) x 2” (H) x 1.25” (D). Style WI330 is a rigid paperboard box incorporating a flip-open lid. The exterior surface is covered with a blue plastic-coated paper. There are no dividers, compartments, fittings or the like inside the box. It measures approximately 2.75” (W) x 5.5” (L) x 1.5” (D). The applicable subheading for style PN580E will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers, other, with outer surface of sheeting of plastic, other, other, other. The rate of duty will be 17.6 percent ad valorem. The applicable subheading for style WI330 will be 4819.50.4040 HTSUS, which provides other (than certain enumerated) packing containers of paper or paperboard: rigid boxes and cartons. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. Your inquiry does not provide enough information for us to give a classification ruling on item CIL33. Although you describe CIL33 as a shipping container, it appears to be a display box that showcases the product held between the silicone window sheets. Your request for a classification ruling should include marketing or other literature showing how the box will be sold and used. Although you state it will be used for shipping delicate items, it is being imported empty. To whom will you sell these boxes? Do you ship the boxes empty or filled with a consumer product? At what point in the sales process is the box filled with a consumer product? Is the box provided to the retail consumer after the consumer has purchased the product that will be placed within the window sheets, or is the product marketed and sold to the consumer already packaged in the box? When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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 Vikki Lazaro at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division