The tariff classification of a paperboard box with sound module from China

N289794 September 18, 2017 CLA-2-48:OT:RR:NC:3:230 CATEGORY: Classification TARIFF NO.: 4819.50.4040 Mr. Edward J. O’Donnell DLH, Inc. 50 Chelsea Ave., #237 Long Branch, NJ 08840 RE: The tariff classification of a paperboard box with sound module from China Dear Mr. O’Donnell: In your letter, dated August 29, 2017, you requested a classification ruling. The ruling was requested for a paperboard box incorporating a sound module. Photos were submitted for our review. The box is constructed of rigid paperboard and has a folding “hinged” top with what appears to be a magnetic closure. You do not state the dimensions of the imported box. An electronic sound module is installed into the box. The box is to be filled with medical supplies after importation, and there are printed instructions on the box for use of the supplies. The outside of the box is clearly printed for emergency use. The sound module plays audio instructions for use of the supplies. Classification is governed by the General Rules of Interpretation (GRIs), taken in order. GRI 3 (b) states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The paperboard box with sound module is a composite good made up of materials that are prima facie classifiable in different headings - the box and the sound module. GRI 3(b) states that composite goods are to be classified according to the material or component that gives them their essential character. While the sound module is a significant component, the paperboard box predominates in use and importance; not only does the box identify the complete unit as an emergency kit to the user, but it also contains the medical supplies, and bears a printed version of the same instructions that are delivered in audio format by the module. The sound module is a significant enhancement of the box, but the box completes all of the intended tasks of the unit; without the sound module, the box would still complete all of those tasks. The box is equally instructive without the audio function. Therefore, the essential character of the unit is imparted by the paperboard box. The applicable subheading for the paperboard box with sound module will be 4819.50.4040, 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: Other packing containers, including record sleeves: Other: Other: Rigid boxes and cartons. 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, Steven A. Mack Director National Commodity Specialist Division