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

N219881 July 3, 2012 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4819.20.0040 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 24, 2012, you requested a tariff classification ruling. The item at issue is printed paperboard packaging used for the sale of merchandise. You submitted samples of printed paperboard packaging designated as “J-Boards”, “L-Boards” and “U-Boards”. You also submitted several photos which depict the function of the retail packaging when it is fully assembled. You state in your letter that the items are shipped flat and unassembled. They are intended to serve as packaging for garments on display in a retail store. Item 1, the “J-Board”, is a single sheet of non-corrugated paperboard which is lithographically printed. It is constructed of three panels: the front, spine and back. It is similar in shape to the letter “J” with a front or back panel which is shorter in length than that of its opposite side. Item 2, the “L-Board”, is a single sheet of non-corrugated paperboard which is lithographically printed. It is constructed of one side panel and a spine. It is similar in shape to the letter “L”. Item 3, the “U-Board”, is a single sheet of non-corrugated paperboard which is lithographically printed. It is constructed of three panels: the front, spine and back. It is similar in shape to the letter “U” with the front and back panels approximately equal in length. The “U-Board” is also available in a style with reinforced, glued carry handles. The samples will be returned to you as requested. The applicable subheading for the “J-Boards”, “L-Boards, and “U-Boards” 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 National Import Specialist Albert Gamble at (646) 733-3037. Sincerely, Thomas J. Russo Director National Commodity Specialist Division