The tariff classification of paperboard boxes from China

N274271 April 22, 2016 CLA-2-48:OT:RR:NC:N3:230 CATEGORY: Classification TARIFF NO.: 4823.90.6700; 4823.90.8600 Ms. Teresa L. Petz Hobby Lobby Stores, Inc. 7707 SW 44th Street Oklahoma City, OK 73179 RE: The tariff classification of paperboard boxes from China Dear Ms. Petz: In your letter, dated March 10, 2016, you requested a tariff classification ruling. The ruling was requested on various rigid paperboard boxes. Five representative samples were submitted for our review. They are identified as: Item 312017 “Chevron and Polka Dot Boxes”, Item 387910 “Nested Round Flocked Boxes”, Item 1085025 “Nested Trunks”, Item 1068683 “Nested Boxes”, and Item 482430 “Cupcake Box”. The samples will be retained for reference. Item 312017 “Chevron and Polka Dot Box” measures approximately 12” in diameter x 4 ½” (H). The item is a set of 10 round, nesting, paper-covered paperboard boxes. Five of the boxes are covered with uncoated, brown kraft paper with a white polka dot pattern and five boxes are covered with uncoated, brown kraft paper with a white chevron pattern. Each box has a removable lid. You state that the boxes will be used for home storage. Item 387910 “Nested Round Flocked Boxes” measures approximately 9” in diameter x 7” (H). The sample consists of a set of two round, nesting, paperboard boxes covered in coated white paper that has been decorated with black flocking in a damask design. Each box has a removable lid. You state that the boxes will be used for home storage. Item 1085125 “Nested Trunks” consists of a set of three boxes in assorted sizes. You state that each set contains a small (7 7/8” (L) x 7 7/8” (H) x 12 1/8” (W)), medium (9 11/16” (L) x 9 ¼” (H) 14 1/8” (W) and large ( 11 ¼” (L) x 16” (W) x 10” (H) trunk. The boxes are constructed of paperboard covered with coated, colored paper. The boxes each have a hinged top that opens and a metal clasp for closure. You state that the boxes will be used for home or office storage. Item 1068683 “Nested Boxes” consists of a set of four paperboard nesting boxes in assorted sizes. You state that each set contains a small (7 3/8” cube), medium (8 ½” cube), large (9 ½” cube) and extra-large( 10 ½” cube) box. The boxes are constructed of paperboard covered with coated colored paper. Each box has a removable lid, two cut-out handles and a chalkboard label affixed to one outer panel of the box. Item 482430 “Cupcake Box” is a round, coated-paper-covered paperboard box with a decorative lid. The lid is decorated with coiled, polyester pile textile, pompoms, and glitter, and is designed to resemble the frosting on a cupcake. The box measures approximately 7 ½” (H) x 7” (W). You state that the box is not intended to store edible food items, but rather, to be used for home or office storage items. The applicable subheading for the “Nested Round Flocked Boxes”, “Nested Trunks”, “Nested Boxes” and the “Cupcake Box” will be 4823.90.6700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers cut to size or shape; other articles of paper, pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Of coated paper or paperboard: Other. The rate of duty will be free. The applicable subheading for the “Chevron and Polka Dot Boxes” will be 4823.90.8600, HTSUS, which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Other: 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 https://hts.usitc.gov/current. 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 Laurel Duvall at laurel.duvall@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division