The tariff classification of a paperboard jewelry box from Korea

N055038 April 7, 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 a paperboard jewelry box from Korea Dear Ms. Price: In your letter dated March 13, 2009, you requested a tariff classification ruling. You submitted a sample designated as A/X (Armani Exchange) Jewelry Box (K89151) which will be returned to you as requested. The jewelry box is a rigid lidded box constructed of non-corrugated paperboard covered with coated paper measuring 4 ¾” (w) x 1 ¾” (d) x 3 ¾” (h). It has a removable lid and the inside of the box contains a rectangular sheet of cotton wadding sized to fit the box. The box is printed with the A/X logo on the top panel and the words Armani Exchange on the sides of the box. When the retail customer purchases goods from Armani Exchange (A/X), they will be given one of these boxes to transport the items home. 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 paperboard jewelry 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