10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of paperboard storage boxes from China.
Issued May 31, 1996 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardA8 A83685 (May 31, 1996)
Tariff classification
HTS codes: 4819.60.0000
Headings: 4819
Product description
It consists of two rigid paperboard boxes measuring 8" x 7" x 13 1/2" and 5 3/4" x 6" x 11" respectively. Each has a removable lid and is covered (but not lined) with an inexpensive, dark-green colored fabric. (Since there is no padding, trimming or other ornamentation, the fabric imparts little more than color and a modicum of texture.) Riveted to the front end of each box is a metal drawer-pull type handle which also incorporates a frame/holder into which a label may be inserted for display.
CBP rationale
The applicable subheading for the style 259030 storage set will be 4819.60.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for box files, letter trays, storage boxes and similar articles, of paper or paperboard, of a kind used in offices, shops or the like.
Full text
NY A83685 May 31, 1996 CLA-2-48:RR:NC:GI:234 A83685 CATEGORY: Classification TARIFF NO.: 4819.60.0000 Ms. Meredith Covey The Gap, Inc. Two Harrison San Francisco, CA 94105 RE: The tariff classification of paperboard storage boxes from China. Dear Ms. Covey: In your letter dated May 6, 1996, you requested a tariff classification ruling. A sample identified as a style 259030 storage set was submitted and is being returned as requested. It consists of two rigid paperboard boxes measuring 8" x 7" x 13 1/2" and 5 3/4" x 6" x 11" respectively. Each has a removable lid and is covered (but not lined) with an inexpensive, dark-green colored fabric. (Since there is no padding, trimming or other ornamentation, the fabric imparts little more than color and a modicum of texture.) Riveted to the front end of each box is a metal drawer-pull type handle which also incorporates a frame/holder into which a label may be inserted for display. The applicable subheading for the style 259030 storage set will be 4819.60.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for box files, letter trays, storage boxes and similar articles, of paper or paperboard, of a kind used in offices, shops or the like. The rate of duty will be 4.2%. 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 Carl Abramowitz at (212) 466-5733. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of “convertible premium deck boxes” from China
The tariff classification of a multi-compartment storage tray from China
The tariff classification of a multi-compartment storage box from China
The tariff classification of desk organizers from China.
The tariff classification of a CD storage box from Lithuania
The tariff classification of "Magazine Boxes" from Italy
The tariff classification of a file organizer from China
The tariff classification of a storage box from China
The tariff classification of a Princess Tea Party Set with Cookies from China
The tariff classification of magazine holders from China
Follow A83685
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.