The tariff classification of belt buckle box from Korea

N055037 April 15, 2009 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4819.50.4040 Ms. Kelly B. Price Infinity Global Packaging 501 Bridge Street Danville, VA 24541 RE: The tariff classification of belt buckle box from Korea Dear Ms. Price: In your letter dated March 13, 2009, you requested a tariff classification ruling. The supplier is S&K International Co., Ltd., Seoul, Korea. You submitted a sample designated as “A/X (Armani Exchange) Belt Buckle Box” (K34449) for our examination which will be returned to you as requested. The carton is a rigid, two-piece, non-corrugated paperboard container that measures approximately 5 ¼” (w) x 1 ¼” (d) x 3 ¾” (h). The buckle box has a matchbox design that contains an open end box cover and a sliding bottom compartment. The box cover incorporates a see thru plastic window on the top panel to display the packaged goods contained in the bottom box. The slide out compartment contains a scored, paperboard insert to hold the article in place and a textile pull that facilitates the sliding function of the box. The “Armani Exchange” logo is printed on the sides of the outer box. The purpose of the item is to package goods purchased from Armani Exchange (A/X) retail locations by consumers. The submitted sample is not marked with its country of origin. You have suggested that the box may be classifiable in subheading 4819.10, Harmonized Tariff Schedule of the United States (HTSUS), which provides for certain cartons, boxes and cases of corrugated paper or paperboard. However, since the subject box is made of non-corrugated paperboard, this subheading does not apply. The applicable subheading for the belt buckle box 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 (than certain enumerated containers): 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/. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304) provides that, unless excepted, every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article. 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