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870534 87 Ruling Active

The tariff classification of paperboard containers from theNetherlands.

Issued January 24, 1992 by U.S. Customs and Border Protection.

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87 870534 (January 24, 1992)

Tariff classification

HTS codes: 4819.50.4060

Headings: 4819

Product description

It is an 11 x 15 x 19 cm canister-like packing container with paperboard walls and base and a snugly fitting, removable/reclosable plastic lid. A carrying handle, in the form of a plastic strap which arches over the top of the box, is attached. The exterior of the item is printed with information about the product it is designed to hold. Containers like the sample are said to be used to pack a variety of merchandise, including pet food, detergents, toys and charcoal.

CBP rationale

The applicable subheading for the above-described container will be 4819.50.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) packing containers of paper or paperboard.

Full text

NY 870534 JANUARY 24, 1992 CLA-2-48:S:N1:234 870534 CATEGORY: Classification TARIFF NO.: 4819.50.4060 Ms. Mary Anne O'Boyle Hoglund And Moyles, Inc. P.O. Box 66373, O'Hare Int'l. Airport Chicago, IL 60666 RE: The tariff classification of paperboard containers from the Netherlands. Dear Ms. O'Boyle: In your letter dated January 7, 1992, on behalf of your client, Cin-Made Corp. (Cincinnati, Ohio), you requested a tariff classification ruling. A sample was submitted and will be retained for reference. It is an 11 x 15 x 19 cm canister-like packing container with paperboard walls and base and a snugly fitting, removable/reclosable plastic lid. A carrying handle, in the form of a plastic strap which arches over the top of the box, is attached. The exterior of the item is printed with information about the product it is designed to hold. Containers like the sample are said to be used to pack a variety of merchandise, including pet food, detergents, toys and charcoal. The applicable subheading for the above-described container will be 4819.50.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) packing containers of paper or paperboard. The rate of duty will be 5.3%. You note that, depending on the product for which the container is intended, your client can offer "choices of poly or foil interiors." Accordingly, this ruling will not necessarily apply to such versions which differ materially from the submitted sample, which, except for the lid, is plain paperboard. 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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