The tariff classification of decorative paperboard boxes

N291748 November 30, 2017 CLA-2-48:OT:RR:NC:1:130 CATEGORY: Classification TARIFF NO.: 4819.50.4040; 4823.90.6700 Ms. Cheryl Barnes Dollar General Corp. 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of decorative paperboard boxes Dear Ms. Barnes: In your letter, dated November 3, 2017, you requested a binding tariff classification ruling. The ruling was requested for four styles of decorative paperboard boxes. Samples were submitted for our review. Style A is a rigid, two-piece paperboard storage or gift box with a removable lid. It measures approximately 6” (L) x 3 3/4" (W) x 3 1/2" (H). The box is covered with coated paper printed with holiday motifs. The box is decorated with a textile bow on its lid. Style B is a rigid paperboard storage or gift box with a flip-up, attached lid. The box measures approximately 5” on each side. The box is covered with coated paper printed with holiday motifs. The printed paper forms the “hinge” that allows the lid to flip open while remaining attached. Style C is a rigid paperboard storage or gift box with a flip-up, attached lid. The box measures approximately 3 1/2" (L) x 10 1/2" (W) x 3” (H). The box is covered with coated paper printed with a decorative dot and flower pattern. The lid is hinged in two placed and closes by means of a magnetic or hook and loop closure at the front of the box. Style D is a decorative storage or trinket box.  It measures approximately 8.5” (W) x 6” (L) x 2.75” (H).  The box is constructed from rigid paperboard and is covered with a coated, marble-print paper with the word “Imagine” printed on one side of the box.  The reverse side has no such decorative printing other than the marbling.  It appears that the box is designed to be placed on a surface with the unprinted side facing downward.  The box is of a two-piece construction with the covering paper forming the “hinge” between the two pieces.  A ribbon inside the box prevents it from opening past approximately 90 degrees.  There is a metal latch to hold the box closed and a plastic handle.  The storage box is not of kind used to transport its contents. The applicable subheading for Styles A, B, and C 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. The applicable subheading for Style D 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: 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, Steven A. Mack Director National Commodity Specialist Division