The tariff classification of paperboard containers from China

N213922 May 14, 2012 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4819.50.4040 Ms. Alice Liu Atico International USA, Inc. 501 So. Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of paperboard containers from China Dear Ms. Liu: In your letter dated April 5, 2012, you requested a tariff classification ruling. The ruling was requested on two paperboard containers identified as Item Number A075MA03660. The items are two-piece containers which are constructed of rigid corrugated paperboard and have removable lids. The containers come in two styles with design printed holiday theme patterns. The paperboard containers are decorated to depict either a Santa (round container) or a snowman (six-sided container). You state in your letter that the round container measures approximately 3 1/8” in diameter x 4 1/4” (h) and the six-sided container measures approximately 3 4/8” x 3 3/8” x 4 1/4” (h). The lids of each container have a glued-on Styrofoam sphere which is adorned with textile materials to depict the Santa or snowman face decoration. The Styrofoam spheres are glued with felt pieces to resemble a moustache, beard and scarf, plastic for eyes and a nose, thread stitching for a mouth, and knit material with plastic sequins for hats that “dress up” the faces. The subject containers are composed of different components (paperboard, textile and plastic) and are considered a composite good. In regards to the essential character of the paperboard containers, the Explanatory Notes to GRI 3 (b) (VIII) state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the paperboard box imparts the essential character to the good. The subject samples submitted for our examination will be returned as you requested. The applicable subheading for the paperboard containers, Item Number A075MA03660, 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 Albert Gamble at (646) 733-3037. Sincerely, Thomas J. Russo Director National Commodity Specialist Division