The tariff classification of textile-covered paperboard boxes from China.
Issued May 22, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4823.90.8500
Headings: 4823
Product description
The set consists of five square, rigid boxes of paperboard, "nested" inside one another, the largest measuring 7 1/2" x 7 1/2" x 3 1/2". Each box has a removable lid, and is covered (on the exterior only) with inexpensive, solid-color textile fabric. Since there is no padding, trimming or other ornamentation, the fabric imparts little more than color and a modicum of texture to these articles. The boxes are not fitted to hold any particular goods, but appear to be of a kind sold empty, at retail, for eventual use in household storage of miscellaneous items.
CBP rationale
The applicable subheading for the style 259029 boxes will be 4823.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of paper or paperboard.
Full text
NY A83828 May 22, 1996 CLA-2-48:RR:NC:GI:234 A83828 CATEGORY: Classification TARIFF NO.: 4823.90.8500 Ms. Meredith Covey The Gap, Inc. Two Harrison San Francisco, CA 94105 RE: The tariff classification of textile-covered paperboard 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 259029 textile-covered paperboard storage box set, was submitted and is being returned as requested. The set consists of five square, rigid boxes of paperboard, "nested" inside one another, the largest measuring 7 1/2" x 7 1/2" x 3 1/2". Each box has a removable lid, and is covered (on the exterior only) with inexpensive, solid-color textile fabric. Since there is no padding, trimming or other ornamentation, the fabric imparts little more than color and a modicum of texture to these articles. The boxes are not fitted to hold any particular goods, but appear to be of a kind sold empty, at retail, for eventual use in household storage of miscellaneous items. The applicable subheading for the style 259029 boxes will be 4823.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of paper or paperboard. 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 “bee nester kits,” of paperboard and plastic, from Thailand.
The tariff classification of bookends, made of paperboard and plastic, from China.
The tariff classification of an egg decorating kit from China
The tariff classification of an origami kit from China.
The tariff classification of a picture frame, of paperboard and other materials, from the Philippines.
The tariff classification of fans and bags, of paper, from Thailand.
The tariff classification of paper/paperboard albums and photo frames from Thailand.
The tariff classification of divider sheets for loose-leaf binders, from China.
The tariff classification of “Paper Wraphia” from China
The tariff classification of a children’s activity kit from Canada.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →