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873479 87 Ruling Active

The tariff classification of a paperboard box, with mirror,from China.

Issued April 29, 1992 by U.S. Customs and Border Protection.

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87 873479 (April 29, 1992)

Tariff classification

HTS codes: 4819.50.4040

Headings: 4819

Product description

It is a shallow, three-compartment box measuring approximately 10" x 6 1/2" x 2" (h). It is constructed of stiff paperboard which is entirely covered with paper printed with a decorative floral pattern. The box features a flip-open lid that incorporates a glass mirror on its interior surface; this lid is double-hinged in such a way that the mirror can be propped up at an angle suitable for use by a person seated before it.

Full text

NY 873479 April 29, 1992 CLA-2-48:S:N1:234 873479 CATEGORY: Classification TARIFF NO.: 4819.50.4040 Mr. Steven Dreyfuss World Link Group, Inc. P.O. Box 9703 Arnold, Maryland 21012 RE: The tariff classification of a paperboard box, with mirror, from China. Dear Mr. Dreyfuss: In your letter dated April 9, 1992, you requested a tariff classification ruling. A sample was submitted and will be retained for reference. It is a shallow, three-compartment box measuring approximately 10" x 6 1/2" x 2" (h). It is constructed of stiff paperboard which is entirely covered with paper printed with a decorative floral pattern. The box features a flip-open lid that incorporates a glass mirror on its interior surface; this lid is double-hinged in such a way that the mirror can be propped up at an angle suitable for use by a person seated before it. You state that this article, described as a "folding-top organizer box," will be principally used by cosmetic manufacturers and retail stores for the storage and display of cosmetic products. The applicable subheading for the above-described box will be 4819.50.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for rigid boxes and cartons of paper or paperboard. The rate of duty will be 5.3%. We note that the sample is not marked with its country of origin. The goods will be required to be so marked, 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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