The tariff classification of decorative paperboard containers from China

N059696 May 28, 2009 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4819.50.4040 Ms. Amy Morgan Costco Wholesale Corporation 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of decorative paperboard containers from China Dear Ms. Morgan: In your letter dated April 28, 2009 you requested a tariff classification ruling. A sample identified as “Christmas Beverage Caddies” was submitted for our examination and is being returned to you as requested. It is a set of four rigid, non-corrugated paperboard boxes with removable lids that measure approximately 4 ½” x 4 ¼” x 12”. The set consists of two containers decorated in a Santa Clause motif and two decorated in a snowman motif with variations in their design and color. The items are decorated with textile and wooden trimmings and attached with a textile cord. The interior of the box, which has no fittings or compartments, is suitable for packing a bottle of wine or other tall article. The applicable subheading for the decorative paperboard containers will be 4819.50.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) packing containers of paper or paperboard: 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/. 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