The tariff classification of paperboard display units from China

N275629 June 1, 2016 CLA-2-48:OT:RR:NC:N3:230 CATEGORY: Classification TARIFF NO.: 4823.90.6700 Mr. David Prata OHL International At CVS Health Mail Code 5055 1 CVS Drive Woonsocket, RI 02895 RE: The tariff classification of paperboard display units from China Dear Mr. Prata: In your letter, dated April 27, 2016, you requested a tariff classification ruling. The ruling was requested on a folding paperboard display unit for headbands. A sample was submitted for our review and will be retained for reference. The display unit is identified as item number 968198-D 6-Piece Headband PDQ. The article is a coated paperboard display unit that is imported in flat-folded condition. The unit assembles by tabs and slots and has several punched rectangles designed to hold several headbands in place for display. The display is to be imported without the associated headbands. The unit is folded into a pyramid shape with triangular ends and three rectangular faces. The unit rests on a countertop and will be filled with headbands in the CVS Pharmacy store. You suggest that the unit may be classifiable under heading 4819, 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. However, we find that the display unit is not akin to the exemplars stated in the heading language. The display unit is not a packing container; it does not contain goods at any time. It merely holds irregularly-shaped articles in place for ease of display and sale. The applicable subheading for the paperboard display units will be 4823.90.6700, 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. 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