The tariff classification of a folding paperboard box from China

N148406 February 28, 2011 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4819.20.0040 Mr. Frank McDermott Balance, Inc. 39 Mill Plain Road, Suite 9 Danbury, CT 06811 RE: The tariff classification of a folding paperboard box from China Dear Mr. McDermott: In your letter dated February 14, 2011, you requested a tariff classification ruling. The ruling was requested on a printed folding carton. One photo of the item was submitted for our examination. The folding carton is made of paperboard material that measures approximately 0.020” in thickness. The paperboard carton is a one piece folding box with six sides and flap closures on both ends. The carton is hot foil stamped and printed with logos. The cartons are folded, glued and will be shipped flat. The folding paperboard carton is designed to hold one perfume bottle. The applicable subheading for the printed folding carton will be 4819.20.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Folding cartons, boxes and cases, of non-corrugated paper or paperboard: Other. 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 the National Import Specialist at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division