G85007 G8 Ruling Active

The tariff classification of a paper wrapped cardboard compact disk trunk, from China

Issued December 8, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4823.90.6500

Headings: 4823

Product description

It is a rigid box with hinged lid, measuring 10 7/8” x 5 ½”, and stands about 6 ¾” high. The top of the lid is curved, so that the box resembles, in miniature, an old fashioned traveling trunk. The box is made of paperboard, covered on all surfaces with white coated paper. It has a metal closure similar to those on certain brief-cases, metal hinges for the lid, and four (4) metal corner reinforcements on the base. Inside the box is a plastic sheet, formed so as to accommodate boxed compact disks, in a standing position. This lies flat, not secured, at the bottom of the box. The sample appears to be designed and intended to be used in the home or office, to store compact disks when they are not in use.

Full text

NY G85007 December 8, 2000 CLA-2-48:RR:NC:2:234: G85007 CATEGORY: Classification TARIFF NO.: 4823.90.6500 Mr. Joseph A. Startare Jade International, Inc. Folcroft West Business Park Bay 102, Georgetown Building Folcroft, Pennsylvania 19032-0469 RE: The tariff classification of a paper wrapped cardboard compact disk trunk, from China Dear Mr. Startare: In your letter dated December 5, 2000, on behalf of your client, Computer Expressions, Inc., Philadelphia, Pa., you requested a tariff classification ruling. A sample article was submitted, which will be retained for reference. It is a rigid box with hinged lid, measuring 10 7/8” x 5 ½”, and stands about 6 ¾” high. The top of the lid is curved, so that the box resembles, in miniature, an old fashioned traveling trunk. The box is made of paperboard, covered on all surfaces with white coated paper. It has a metal closure similar to those on certain brief-cases, metal hinges for the lid, and four (4) metal corner reinforcements on the base. Inside the box is a plastic sheet, formed so as to accommodate boxed compact disks, in a standing position. This lies flat, not secured, at the bottom of the box. The sample appears to be designed and intended to be used in the home or office, to store compact disks when they are not in use. The applicable subheading for the “compact disk trunk” described will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain specified) articles of coated paper or paperboard. The rate of duty will be 2.2 percent ad valorem until December 31, 2000. (From January 1, 2001 through December 31, 2001, the rate of duty will be 1.7 percent 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 212-637-7060. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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