The tariff classification of a decorative carton from China

N170623 June 23, 2011 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4819.50.4040 Mr. Brian G. Pearce Barthco International, Division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a decorative carton from China Dear Mr. Pearce: In your letter dated June 7, 2011, you requested a tariff classification ruling on behalf of your client, CVS Caremark/CVS Pharmacy. The ruling was requested on a decorative display carton designated as item number 852349. The carton is an open container, in the shape of a trapezoid, which is comprised of rigid paperboard. The exterior is covered with a printed bond-paper which is affixed to the carton with glue. There is a decorative ribbon for use as a carrying handle knotted through metal grommets on two side panels. The display carton measures approximately 7 inches (w) x 4¼ inches (d) x 4 inches (h) at the top, which is the widest area, then tapers down to 6 inches (w) at the bottom. It contains a thin paperboard insert used to provide a raised area for items when the carton is filled. You state in your letter that the purpose of the display carton is for use as part of a retail package for future items. The applicable subheading for the rigid display carton 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/. 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 Albert Gamble at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division