The tariff classification of a paperboard jewelry box from China

N304544 June 19, 2019 CLA-2-48:OT:RR:NC:N1:130 CATEGORY: Classification TARIFF NO.: 9903.88.03; 4819.50.4040 Mr. Daniel Calandrelli Operations Manager American Ring Company, Inc. 19 Grosvenor Ave. East Providence, RI 02914 RE: The tariff classification of a paperboard jewelry box from China Dear Mr. Calandrelli: In your letter, dated May 10, 2019, you requested a binding tariff classification ruling. The request was returned to you for additional information, which was received by this office on May 29, 2019. Product information and a sample were submitted for our review. The sample will be retained for reference. The product under consideration is a rigid, 2-piece, paperboard box used for packaging jewelry for retail sale. The box measures approximately 2 3/4” (W) x 2 5/8” (L) x 2 3/8” (H). The sample box submitted has no contents: no cotton filler, sponge, or fittings of any kind. The box lid is printed with a brand name. You indicate that the box can be used long-term or discarded after purchase. You suggest classification in subheading 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper. We disagree. The instant box is not in any way fitted for jewelry in the condition as presented. It is not dedicated for use as a jewelry box of heading 4202, HTSUS. Instead, it is a rigid paperboard box of heading 4819, HTSUS. The applicable subheading for the paperboard hanging decoration will be 4819.50.4040, 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. Effective July 6, 2018, the Office of the United States Trade Representative imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f), HTSUS.  For additional information see “Notice of Action and Request for Public Comment Concerning Proposed Determination of Action Pursuant to Section 301: China’s Acts, Policies, and Practices Related to Technology Transfer, Intellectual Property, and Innovation” (June 20, 2018, 83 F.R. 28710).  Products of China that are provided for in subheading 9903.88.03 and classified in one of the subheadings enumerated in U.S. note 20(f) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by subheading 9903.88.03. Products of China classified under subheadings 4819.50.4040, HTSUS, unless specifically excluded, are subject to the additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4819.50.4040, HTSUS, listed above. The tariff is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Notice cited above and the applicable Chapter 99 subheading. 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