The tariff classification of empty cartons from China.

N251358 April 10, 2014 CLA-2-48:OT:RR:NC:N3: 234 CATEGORY: Classification TARIFF NO.: 4819.10.0040 Mr. Brian F. Walsh Barnes, Richardson & Colburn, LLP 303 East Wacker Drive, Suite 1020 Chicago, IL 60601 RE: The tariff classification of empty cartons from China. Dear Mr. Walsh: In your letter dated March 19, 2014, on behalf of Shure Incorporated, you requested a tariff classification ruling. The ruling was requested on empty cartons. Three photos were submitted for our examination. The first photo shows a carton filled with microphones, speakers or related audio electronics packed in a box. The second photo shows a pallet holding filled supplier cartons and empty cartons. The pallet will be used to import the goods into the United States. The third photo shows an empty box that will be used to the fill the pallet. The boxes are empty paper corrugated cartons, which will be used to prevent delicate merchandise from being damaged during transportation. The purpose of this ruling request is to determine the best way to classify and declare the empty cartons when they are brought into the United States. In addition, you asked whether, if the empty cartons qualify for GRI 5(b). The cartons that are shipped empty, without matching goods, are not packing containers pursuant to GRI 5 (b). This ruling is based on the plain and clear meaning of GRI 5 (b), which requires that the goods be shipped inside of the packing containers in order for the packing containers to be classified with the goods. It is the opinion of this office that the empty cartons do not qualify for GRI 5(b) and should be classified separately. The applicable subheading for the empty cartons will be 4819.10.0040, 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: Cartons, boxes and cases, of 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 Albert.Gamble@dhs.gov. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division