The tariff classification of food boxes from China

N056400 May 1, 2009 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4819.20.0020 Ms. Claudia Evans BDG International, Inc. 840 Tollgate Road Elgin, IL 60123 RE: The tariff classification of food boxes from China Dear Ms. Evans: In your letter dated March 26, 2009, you requested a tariff classification ruling on behalf of your client, Hoffmaster Group, Inc. You requested classification rulings on four food boxes, Item numbers 060211(cupcake box), 060213 (pie box), 060223 (cookie boxes), and 060224 (cookie boxes). A sample was submitted only for the Cupcake Box, Item #060211. You also submitted a Christmas design pattern of the box and cupcake insert preassembled/unassembled. You state in your letter the boxes are made out of double white food grade paper. The cupcake box submitted is a one-piece construction of non-corrugated paperboard in a Christmas themed pattern. The box measures approximately 12” (w) x 3” (d) x 9” (h) and is designed with a see-thru window on the top lid. The box has a paperboard insert designed to hold one dozen cupcakes in place. You state in your letter the cupcake box is also available in a style without the see-thru window. The food boxes are designed as decorative gift boxes to transport and serve food. In your letter you state that you have a Christmas line and different designs with other various themes. If all of the food boxes are constructed in the style of the submitted sample, Item #060211, a box made up of a one-piece construction, the applicable subheading for the food boxes will be 4819.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for folding cartons, boxes and cases of non-corrugated paper or paperboard: sanitary food and beverage containers. 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/. You have asked whether this product is subject to antidumping duties or countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”). 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