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The tariff classification of paperboard cartons from England.
Issued January 7, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C82655 (January 7, 1998)
Tariff classification
HTS codes: 4819.20.0040
Headings: 4819
Product description
Each is a small "folding carton" in the form of an irregularly shaped sheet of non-corrugated paperboard which has been scored and slotted as well as glued to itself along one edge. The items are flat but can be set up (by folding, manipulating tabs, etc.) to form full, six-sided cartons, which you indicate will be used to package and sell chocolates. One exterior panel of each sample is printed with your company's name and logo.
CBP rationale
The applicable subheading for the "ballotins" will be 4819.20.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) folding cartons, boxes and cases, of non-corrugated paper or paperboard.
Full text
NY C82655 January 7, 1998 CLA-2-48:RR:NC:SP:234 C82655 CATEGORY: Classification TARIFF NO.: 4819.20.0040 Mr. Galvin Weston Charbonnel et Walker Ltd. One, The Royal Arcade 28 Old Bond Street London W1X 4BT England RE: The tariff classification of paperboard cartons from England. Dear Mr. Weston: In your letter dated December 12, 1997, you requested a tariff classification ruling. Three samples identified as "ballotins" (styles BAL/CW, BAL/125 and BAL/250) were submitted and will be retained for reference. Each is a small "folding carton" in the form of an irregularly shaped sheet of non-corrugated paperboard which has been scored and slotted as well as glued to itself along one edge. The items are flat but can be set up (by folding, manipulating tabs, etc.) to form full, six-sided cartons, which you indicate will be used to package and sell chocolates. One exterior panel of each sample is printed with your company's name and logo. The applicable subheading for the "ballotins" will be 4819.20.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) folding cartons, boxes and cases, of non-corrugated paper or paperboard. The rate of duty will be 1.7% ad valorem. 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, Robert B. Swierupski Director, National Commodity Specialist Division
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