The tariff classification of a packaging box from Hong Kong

N274688 May 9, 2016 CLA-2-39:OT:RR:NC:N2:421 CATEGORY: Classification TARIFF NO.: 3923.10.0000 Al Grossi Cohesion CHB (USA), Inc. 147-39 175th Street, Suite 188 Jamaica, NY 11434 RE: The tariff classification of a packaging box from Hong Kong Dear Mr. Grossi: In your letter dated March 24, 2016, on behalf of Pure Trade US, Inc., you requested a tariff classification ruling. A sample was provided. The product at issue is identified as the Azzaro Chrome Container-sleeve. The product consists of a box composed of clear plastic sheeting that measures 8" (L) x 4" (W) x 7" (H). Within the box there is a silver paperboard tray that bears the Azzaro logo. The box is intended to be used as retail packaging for Azzaro Chrome products. In your submission you inquire as to whether the packaging box would be considered an article of plastic or paperboard. It is the plastic box that fully encloses the products it is intended to package, while the paperboard tray serves a subordinate role in the item’s function as a container. As a result, the product would be considered an article of plastic for classification purposes. The applicable subheading for the Azzaro Chrome Container-sleeve will be 3923.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Articles for the conveyance or packing of goods, of plastics; stoppers, lids, caps and other closures, of plastics: Boxes, cases, crates and similar articles. The rate of duty will be 3% ad valorem. 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 Evan Conceicao at evan.m.conceicao@cbp.dhs.gov. Sincerely, Deborah C. Marinucci Acting Director National Commodity Specialist Division