E80899 E8 Ruling Active

The tariff classification of a paperboard box, from England

Issued April 22, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4819.50.4040

Headings: 4819

Product description

The sample is a two-piece (container and lid) rigid paperboard box, of a kind in which merchandise is packed and presented for sale. The top of the lid is printed with your firm’s name, “Jo Malone, London”. The sample measures 4" x 4" and is about 1 3/4" in height, cover or lid included.

Full text

NY E80899 April 22, 1999 CLA-2-48:RR:NC:2:234 E80899 CATEGORY: Classification TARIFF NO.: 4819.50.4040 Mr. Justin Fullerton Project Manager Jo Malone Ltd. The Old Imperial Laundry Warriner Gardens, London SW11 4XW England RE: The tariff classification of a paperboard box, from England Dear Mr. Fullerton: In your letter dated April 15, 1999, you requested a tariff classification ruling for “gift boxes”. A sample was submitted, which will be retained for reference. The sample is a two-piece (container and lid) rigid paperboard box, of a kind in which merchandise is packed and presented for sale. The top of the lid is printed with your firm’s name, “Jo Malone, London”. The sample measures 4" x 4" and is about 1 3/4" in height, cover or lid included. The applicable subheading for such box is 4819.50.4040, Harmonized Tariff Schedule of the U.S. (HTS), which provides for: Other (than certain enumerated packing containers, of paper or paperboard): Rigid boxes and cartons. The rate of duty is 2.6 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter 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 this ruling, contact National Import Specialist Carl Abramowitz, at (212) 637-7060. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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