The tariff classification of printed folding boxes and cartons from China

N075325 September 22, 2009 CLA-2-48:OT:RR:E:NC:2:234 CATEGORY: Classification TARIFF NO.: 4819.20.0040 Mr. Fred Panker Native American Tobacco & Trading 3220 Stirling Road, 2nd Floor Hollywood, FL 33021 RE: The tariff classification of printed folding boxes and cartons from China Dear Mr. Panker: In your letter dated September 10, 2009, you requested a tariff classification ruling. The ruling was requested on printed, unfolded cigarette boxes and cartons. You submitted three photos of unfolded cigarette boxes and cartons for our review. The photos are of two styles and colors of non-corrugated paperboard boxes and cartons. Style 1 is a paperboard box which will contain twenty cigarettes per box and Style 2 is a paperboard carton which will contain ten individual cigarette boxes. The boxes and cartons are both available in white and royal blue. The cigarette boxes and cartons have been printed, die-cut and scored to form an unfolded, flattened box with flap closures on the sides of the boxes and at the top and bottom ends of the cartons. The exterior is printed with illustrations and product information concerning a particular brand of cigarettes. You state in your letter that the cigarette cartons will be imported in the unfolded condition to fold and fill with cigarettes and reshipped back to China. Following importation, the boxes and cartons represented by the samples will be filled either with twenty cigarettes per box or with ten individual packs of cigarettes manufactured in the United States, serving as individual retail containers for them. The applicable subheading for the printed folding boxes and cartons will be 4819.20.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Folding cartons, boxes and cases, of non-corrugated paper or paperboard, other than 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 are also advised that if any of the cartons and boxes are intended for retail sale in the United States, that each package should have adequately printed thereon, or on a label securely fixed thereto, the designation "Cigarettes," the number of cigarettes contained therein, and the words "Class A" or "Class B." Each package is also required to be marked to show the country of origin.Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that unless excepted, every article of foreign origin imported into the U.S. 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 U.S. the English name of the country of origin of the article. Congressional intent in enacting 19 U.S.C. 1304 was "that the ultimate purchaser should be able to know by an inspection of the marking on the imported article the country of which the goods is the product. The evident purpose is to mark the goods so that at the time of purchase the ultimate purchaser may, by knowing where the goods were produced, be able to buy or refuse to buy them, if such marking should influence his will." United States v. Friedlaender & Co., 27 CCPA 297 at 302; C.A.D. 104 (1940). Part 134, Customs Regulations (19 CFR Part 134) implements the requirements of section 304.Section 134.46, Customs Regulations (19 CFR 134.46) provides as follows: In any case in which the words "United States," or "American," the letters "U.S.A.," any variation of such words or letters, or the name of any city or location in the United States, or the name of any foreign country or locality in which the article was manufactured or produced appear on an imported article or its container and those words, letters or names may mislead or deceive the ultimate purchaser as to the actual country of origin of the article, there shall appear legibly and permanently in close proximity to such words, letters or name, and in at least a comparable size, the name of the country or origin preceded by "Made in," "Product of," or other words of similar meaning. Effective December 18, 1985, P.L. 98-474, The Comprehensive Smoking Education Act, requires the display of four specific health warning labels on cigarette packages and cigarette advertising. The labels would be rotated on a quarterly basis in alternating sequence pursuant to a plan prepared by the importer and approved by the Federal Trade Commission. The four warning statements required on cigarette packages are listed below: SURGEON GENERAL'S WARNING: Smoking Causes Lung Cancer, Heart Disease, Emphysema, And May Complicate Pregnancy.SURGEON GENERAL'S WARNING: Quitting Smoking Now Greatly Reduces Serious Risks To Your Health. SURGEON GENERAL'S WARNING: Smoking By Pregnant Women May Result In Fetal Injury, Premature Birth, And Low Birth Weight.SURGEON GENERAL'S WARNING: Cigarette Smoke Contains Carbon Monoxide.Any questions with regard to P.L. 98-474 should be addressed to the Federal Trade Commission, Washington, DC 20580. 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