The tariff classification of a rigid paperboard box from China

N310844 April 10, 2020 CLA-2-48:OT:RR:NC:1:130 CATEGORY: Classification TARIFF NO.: 9903.88.03; 4819.50.4040 Ms. Brandy Davis 1800Flowers 7800 Bayberry Rd. Jacksonville, FL 32256 RE: The tariff classification of a rigid paperboard box from China Dear Ms. Davis: In your letter, dated March 23, 2020, you requested a tariff classification ruling. The ruling was requested for Item REU12563, a rigid paperboard box with faux fur trim. Photos and product information were submitted for our review. Item REU12563 represents two styles of rigid, coated paperboard box. The first is a heart-shaped, two-piece box with faux fur trim affixed to its perimeter. The second style is a two-piece box in the shape of Bigfoot’s head and shoulders, also with faux fur trim affixed to its perimeter. Both boxes are styled like Valentine’s Day chocolate boxes, and are printed with images of Bigfoot and the phrase, “Love is in the Hair”. The boxes are empty and are not compartmentalized or otherwise fitted. The boxes will be filled after importation with a package of beef jerky. In your letter, you suggest that the boxes are classifiable in subheading 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other made up articles of textile. We disagree. Classification is governed by the General Rules of Interpretation (GRIs), taken in order. Headings 6307 and 4819 (which provides for boxes of paper and paperboard) are considered. GRI 3(a) instructs that “the heading which provides the most specific description shall be preferred to headings providing a more general description.” The instant item is more specifically a paperboard box than an article of textile. The faux fur trim is merely an enhancement of the box. Without the trim, the item still equally functions as a box to contain the beef jerky. The applicable subheading for the rigid paperboard boxes 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4819.50.4040, HTSUS, unless specifically excluded, are subject to an additional 25% percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading 4819.50.4040, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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