The tariff classification of a frame photo storage box, of paperboard, from China.
Issued March 24, 1995 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4823.90.6500
Headings: 4823
Product description
It is a box, made of stiff paperboard, which measures about 2" x 5" x 7". All surfaces of the paperboard are covered with design- printed, coated paper. One of the box's 5" x 7" panels is constructed so as to function both as a flip-open lid and as a photo frame. The frame incorporates a clear plastic "window," behind which a photograph may be inserted.
CBP rationale
The applicable subheading for the above-described "frame photo storage box" will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) articles of coated paper or paperboard.
Full text
NY 807997 March 24, 1995 CLA-2-48:S:N8:234 807997 CATEGORY: Classification TARIFF NO.: 4823.90.6500 Mr. Ernesto Jocson Unitrans International Corp. 709 S. Hindry Ave. Inglewood, CA 90301-3005 RE: The tariff classification of a frame photo storage box, of paperboard, from China. Dear Mr. Jocson: In your letter dated March 9, 1995, on behalf of Schmidt- Cannon Inc., you requested a tariff classification ruling. A sample was submitted and is being returned as requested. It is a box, made of stiff paperboard, which measures about 2" x 5" x 7". All surfaces of the paperboard are covered with design- printed, coated paper. One of the box's 5" x 7" panels is constructed so as to function both as a flip-open lid and as a photo frame. The frame incorporates a clear plastic "window," behind which a photograph may be inserted. The applicable subheading for the above-described "frame photo storage box" will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) articles of coated paper or paperboard. The rate of duty will be 5%. We note that the sample is not marked with its country of origin. The goods will be required to be so marked, legibly and in a conspicuous place, upon importation into the United States. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport
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