The tariff classification of a fabric-and-paperboard box from China

N053058 March 6, 2009 CLA-2-63:OT:RR:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Paul Anuschat Import Compliance Consultant George S. Bush & Co., Inc. P.O. Box 8829 Portland, OR 97208-8829 RE: The tariff classification of a fabric-and-paperboard box from China Dear Mr. Anuschat: In your letter dated February 18, 2009, you requested a tariff classification ruling on behalf of your client, Fred Meyer, Inc./The Kroger Company, of Portland, Oregon. The submitted sample is identified as a “1 pc Collapsed Fabric Drawer” (FMI SKU 13625146, Emerson Closetmaid, #87717). It is actually a box that fits in a cubical storage unit (as shown on the retail packaging). It is constructed of non-woven polyester textile fabric over paperboard reinforcing side panels. The box folds flat (as sold) but measures approximately 10½” x 10½” x 11” high when opened. The top is open and the bottom of the drawer cube consists only of the fabric without paperboard. There is a separate, square fabric-covered paperboard piece that you indicate will serve either as a reinforced bottom or removable top of the container. There is a sewn-on textile handle of the same non-woven polyester fabric on one side to facilitate the removal from a storage unit. You state that the item is designed to be sold separately from the storage unit. The applicable subheading for the fabric/paperboard box will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% 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/. The sample will be returned as requested. 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division