The tariff classification of printed paperboard packaging from India and United States

N218935 June 19, 2012 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4819.20.0040; 4911.99.6000 Mr. Alphonse Tshiboyi Hanesbrands, Inc. 1000 East Hanes Mill Road Winston-Salem, NC 27105 RE: The tariff classification of printed paperboard packaging from India and United States Dear Mr. Tshiboyi: In your letter dated May 16, 2012, you requested a tariff classification ruling. The item at issue is printed paperboard packaging used for the sale of merchandise and printed advertising material. You submitted samples of printed paperboard packaging designated as item numbers IJHW54 and AHJE77 along with two styles of printed collar tags for our examination. You also submitted several photos which depict the function of the retail packaging when it is fully assembled. You state in your letter that all of the items are shipped flat and unassembled. The products are described as “open pack” packaging for items on display in retail stores. Item number IJHW54 is made of a single sheet of non-corrugated paperboard intended to serve as packaging for garments on display in a retail store. It measures approximately 6” (w) (excluding tabs) x 6¾” (h) in the flat open condition. The paperboard sleeve is designed with extended tabs which assemble by folding and slotting. Once assembled, the garments are hung on a plastic hanger and attached to the paperboard sleeve for display in a retail store. The carton is illustrated with the product and lithographically printed with the brand name, quantity, size, and product description. The back of the packaging also features the website information, company address and toll-free contact number. Item AHJE77 is constructed of non-corrugated paper or paperboard which measures approximately 6” (w) x 13 ¾” (h) (excluding tabs) in the flat condition. It is made of a single sheet of paperboard that has been die-cut, scored, folded, and glued to itself on one side. The ends have been cut and scored in such a way as to form flap closures which require assembly by folding and slotting. In the center there is a protrusion which holds the garments being sold in place. An extended bottom flap is folded up to enclose and secure the goods. The carton is illustrated with the product and lithographically printed with the brand name, quantity, size, and product description. The back of the packaging also features the website information, company address and toll-free contact number. At the top of the packaging is a “hook-like” feature enabling the “open pack” with the garments that are for sale to be hung. The collar tags are flat, non-corrugated, lithographically printed paperboard. The collar tags come in two dimensions, approximately 5¼” (w) x 8¼” (h) and 4½” (w) x 4¾” (h). The items are illustrated with the product being sold and lithographically printed with the brand names and advertising slogans. The die-cut collar tags contain a notch in the center so that when the paperboard is folded for use it can accommodate a hanger which holds the undergarment for display in retail stores. The applicable subheading for Item AHJE77and Item AHJW54, the paperboard packaging, 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. The applicable subheading for the lithographically printed collar tags will be 4911.99.6000, HTSUS which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other: Printed on paper in whole or in part by a lithographic process. 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