The tariff classification of a paperboard box from China

N032652 July 24, 2008 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4819.10.0040; 9405.20.6010 Tami J. Mosley J. C. Penney Purchasing Corp. P.O. Box 10001 Dallas, TX 75301-0001 RE: The tariff classification of a paperboard box from China Dear Ms. Mosley: In your letter dated June 20, 2008, you requested a tariff classification ruling. You submitted a sample of a box that is designed as packaging for an adjustable floor lamp which will be returned to you as requested. You state in your letter that the box will be imported with the lamp but at times, the lamp will be imported for your catalog division without the box. The box is the “folding-carton” variety made of sturdy corrugated paperboard and will come in various sizes. The box is printed with product information, designs, pictures, logos, etc. for Customs purposes, the box is properly marked "Made in China" in accordance with Section 304 of the Tariff Act of 1930, as amended (19 U.S.C.). The applicable subheading for the paperboard box imported without the lamp will be 4819.10.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Cartons, boxes and cases, of corrugated paper or paperboard. The rate of duty will be Free. The applicable subheading for the box imported with the lamp will be 9405.20.6010, (HTSUS), which provides for Lamps and lighting fittings…: Electric table, desk, bedside, or floor-standing lamps: Of base metal: Other: Household. The rate of duty will be 6 percent ad valorem. 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/. 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 Patricia Wilson at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division