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The tariff classification of a decorative box, made of paperboard and fiberboard, from the Philippines.
Issued April 17, 1998 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardC8 C86242 (April 17, 1998)
Tariff classification
HTS codes: 4823.90.6500
Headings: 4823
Product description
It is an empty 14 3/4" x 10 3/4" x 3 1/4" box whose shape resembles that of a large bound book. The panel represent- ing the front cover of the book is made of fiberboard and is actually a hinged, flip-open lid. The remainder of the box is constructed of stiff paperboard. All surfaces are painted, with the exterior of the lid prominently featuring a rooster-design motif. In addition, the corners of the lid are ornamented with triangular metal appliques. The intended application for this article was not stated, but the box appears to be suitable for use as a decorative, multipurpose household receptacle.
CBP rationale
The applicable subheading for the above-described box, which you identified as style 108366, will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paper or paperboard.
Full text
NY C86242 April 17, 1998 CLA-2-48:RR:NC:SP:234 C86242 CATEGORY: Classification TARIFF NO.: 4823.90.6500 Mr. Tobias Henderson Bath & Body Works 7 Limited Parkway East Reynoldsburg, Ohio 43068 RE: The tariff classification of a decorative box, made of paperboard and fiberboard, from the Philippines. Dear Mr. Henderson: In your letter dated April 6, 1998, you requested a tariff classification ruling. A sample was submitted and is being returned to you as requested. It is an empty 14 3/4" x 10 3/4" x 3 1/4" box whose shape resembles that of a large bound book. The panel represent- ing the front cover of the book is made of fiberboard and is actually a hinged, flip-open lid. The remainder of the box is constructed of stiff paperboard. All surfaces are painted, with the exterior of the lid prominently featuring a rooster-design motif. In addition, the corners of the lid are ornamented with triangular metal appliques. The intended application for this article was not stated, but the box appears to be suitable for use as a decorative, multipurpose household receptacle. The applicable subheading for the above-described box, which you identified as style 108366, will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be 3.4%. Articles which are classifiable under subheading 4823.90.6500, HTS, which are products of the Philippines are entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. 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
More rulings on the same tariff codes
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The tariff classification of a children’s activity kit from Canada.
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