CBP Ruling G83085 — The tariff classification of decorated paperboard boxes from China.

Tariff classification

Headings: 4823

Product description

The first sample is a set of two “nested,” rigid paperboard boxes with removable lids. The larger one is a 4-inch cube whose outer surfaces are covered with a mottled green coated paper. The front panel additionally bears a paper sticker printed with a picture of Santa Claus with the caption, “Merry Christmas to One & All.” The smaller box is a 3-inch cube, decorated in the same manner except that its front-panel sticker bears a different picture (showing Santa standing next to a snowman) with no caption. The second sample is another set of two nested, rigid paperboard boxes with removable lids. These boxes have rough-textured white coatings on their exterior surfaces, along with some glitter and a few painted-on phrases such as “Merry Christmas” and “Have A Jolly Holiday.” In addition, the top surface of each lid incorporates a raised Santa design. The larger box measures approximately 6½” x 6½” x 4½”(H), while the smaller is 5½” x 5½” x 3½”(H). Although these boxes are decorative and suggestive of the Christmas holiday season, they are nevertheless utilitarian articles, suitable for long-term use as receptacles for miscellaneous small household items.

CBP rationale

The applicable subheading for both sets of boxes 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 G83085 October 17, 2000 CLA-2-48:RR:NC:SP:234 G83085 CATEGORY: Classification TARIFF NO.: 4823.90.6500 Ms. Paula Griffith Crazy Mountain Imports One Mountain Drive Imlay City, MI 48444 RE: The tariff classification of decorated paperboard boxes from China. Dear Ms. Griffith: In your letter dated October 4, 2000, you requested a tariff classification ruling. Two samples were submitted and will be retained for reference. The first sample is a set of two “nested,” rigid paperboard boxes with removable lids. The larger one is a 4-inch cube whose outer surfaces are covered with a mottled green coated paper. The front panel additionally bears a paper sticker printed with a picture of Santa Claus with the caption, “Merry Christmas to One & All.” The smaller box is a 3-inch cube, decorated in the same manner except that its front-panel sticker bears a different picture (showing Santa standing next to a snowman) with no caption. The second sample is another set of two nested, rigid paperboard boxes with removable lids. These boxes have rough-textured white coatings on their exterior surfaces, along with some glitter and a few painted-on phrases such as “Merry Christmas” and “Have A Jolly Holiday.” In addition, the top surface of each lid incorporates a raised Santa design. The larger box measures approximately 6½” x 6½” x 4½”(H), while the smaller is 5½” x 5½” x 3½”(H). Although these boxes are decorative and suggestive of the Christmas holiday season, they are nevertheless utilitarian articles, suitable for long-term use as receptacles for miscellaneous small household items. The applicable subheading for both sets of boxes 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 2.2%. 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 212-637-7060. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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