The tariff classification of paperboard shoe box from Italy

N279376 October 14, 2016 CLA-2-48:OT:RR:NC:3:230 CATEGORY: Classification; Marking TARIFF NO.: 4819.50.4040 Ms. Kelly Price Infinity Global 501 Bridge Street Danville, VA 24541 RE: The tariff classification of paperboard shoe box from Italy Dear Ms. Price: In your letter, dated July 8, 2016, you requested a classification ruling. The request was returned to you for additional information, which was received by this office on September 15, 2016. The ruling was requested for a paperboard shoe box. A sample was submitted for our review and will be retained for reference. The article is identified as item M14930 – Fendi Shoe Box, a two-piece, rigid paperboard shoe box. The shoe box, which measures 12” long by 7” wide x 4.5” high, is constructed of coated, 1000 g/m² paperboard, and is printed with the retail company’s name and the city “Roma”. The boxes are shipped empty to the retail location where they are filled with the retail product. The shoe boxes are provided to the consumer free of charge at time of retail purchase. The applicable subheading for the paperboard shoe boxes will be 4819.50.4040, Harmonized Tariff Schedule of the United States, 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: Other packing containers, including record sleeves: Other: Other: Rigid boxes and cartons: Other. The rate of duty will be free. In your letter, you request a country of origin marking ruling. You do not indicate any information regarding manufacture of the shoe boxes except to state that they are made in Italy. Section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Pursuant to 19 CFR Section 134.1(b), the country of origin is the country of manufacture, production or growth of any article of foreign origin entering the U.S. Section 134.1(d) defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported. If the paperboard shoe boxes are fully manufactured in Italy, they are to be marked “Made in Italy” or “Product of italy”. Where the articles imported constitute containers, 19 CFR Part 134 Subpart C is applicable. The country of origin marking requirements applicable to containers imported empty depend, in part, on whether the containers are reusable or disposable in nature. Disposable containers imported by persons or firms who fill them with various products which they sell may be excepted from individual marking pursuant to 19 U.S.C. 1304(a)(3)(D). However, this exception is not applicable if the imported containers are reusable. Thus, the paperboard shoe boxes may be excepted from individual marking only if they are disposable containers, of the type ordinarily discarded after the contents have been consumed. Under 134.23, containers are considered reusable if they are either designed for or capable of reuse after the contents have been consumed, or impart the essential character to the whole importation. Such containers, whether imported full or empty, must be individually marked to indicate the country of their own origin with a marking such as, "Container Made in (name of country)." In order to determine whether the shoe boxes are excepted from country of origin marking requirements, it is first necessary to establish whether they are disposable or reusable containers, as well as to ascertain the identity of the ultimate purchaser of the gift boxes within the meaning of 19 U.S.C.1304. Because the shoe boxes have no primary use other than to package the shoes, we find that they are disposable. Furthermore, Headquarters Ruling Letter (HRL) 558735, dated January 4, 1995, states that “if the shoes of foreign origin are conspicuously and legibly marked with their country of origin, then marking the unsealed shoe box with the country of origin of the shoes is unnecessary, provided that these boxes have no references to localities other than the shoes' country of origin printed on them. Customs has previously ruled that cardboard shoe boxes are disposable containers excepted from marking with their own country of origin under 19 CFR 134.24(c)(1). See HRL 732283, dated January 19, 1990.” While we note that the boxes state the city “Roma”, since the shoes are made in Italy, this does not present a conflict. The ultimate purchaser is the retail store that provides the shoe box as packaging. Therefore, the outermost container in which the shoe boxes reach the ultimate purchaser is required to be marked to indicate the origin of its contents. 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, Steven A. Mack Director National Commodity Specialist Division