The tariff classification of paperboard packaging inserts, imported with or without cartons, from Japan.

NY D81212 August 20, 1998 CLA-2-48:RR:NC:SP:234 D81212 CATEGORY: Classification TARIFF NO.: 4823.90.8500; 4819.10.0040 Mr. John J. Amico Sony Electronics Inc. 123 Tice Boulevard Woodcliff Lake, NJ 07675 RE: The tariff classification of paperboard packaging inserts, imported with or without cartons, from Japan. Dear Mr. Amico: In your letter dated August 6, 1998, you requested a tariff classification ruling. Two samples identified as "carton spacers" were submitted and will be retained for reference. Spacer #3-183-336-01 is a sheet of double-faced corrugated paperboard which, at each end, has been folded and glued to itself so as to form a tube-like construction having a 1" x 3" rectangular cross section. The spacer is 18" long by 14" wide. Spacer #3-183-940-01 is a smaller (14" by 12") version of the same kind of product. Following importation, each of the above items will be used as a protective insert to be placed, together with a broadcast-equipment "component board," inside the latter's paperboard packing carton. The spacer is intended to help ensure that the component board will not shift or be damaged during warehousing and transportation. You note that the spacers are designed specifically for the cartons with which they are used; a distinct nine-digit part number is used to distinguish which spacer goes with which carton. You state that the spacers will be imported: a) by themselves, or b) together with the cartons in which they will be used. In situation (b), you state that although they will be separately packed, the "spacers and cartons will be imported at the same time in the same shipment and in equal numbers." It is understood that only one of the instant spacers will be used in any given component-board box. Based on the description in your letter and an accompanying diagram, it is assumed that the individual component-board cartons will be conventional six-sided boxes (whether or not shipped in flat condition) made of corrugated paperboard. The applicable subheading for the spacers, when imported without their associated cartons, 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 3.2%. When imported with the cartons, the spacers will be considered "accessories" of said cartons, classifiable together with them. In this situation, the applicable subheading for both the cartons and the spacers will be 4819.10.0040, HTS, which provides for other (than certain enumerated) cartons, boxes and cases, of corrugated paper or paperboard. The rate of duty will be 1.7%. 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