H81617 H8 Ruling Active

The tariff classification of paperboard boxes from Germany

Issued May 8, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4819.50.4040

Headings: 4819

Product description

The samples are boxes of paperboard, of a grey-green color, both with attached lids. The larger box measures 4” x 4” x 2 ¼”; the smaller measures 2 1/8” x 2 1/8” x 2 ¼”. The smaller box is presented with an insert made of paperboard, plastic foam, and a textile outer surface. The insert is designed to accommodate and hold in place a ring or similar article of jewelry. The larger box is presented empty.

Full text

NY H81617 May 8, 2001 CLA-2-48:RR:NC:2:234 H81617 CATEGORY: Classification TARIFF NO.: 4819.50.4040 Mr. Tom Staub Interfreight Co. 221 Sheridan Boulevard Inwood, New York 11096 RE: The tariff classification of paperboard boxes from Germany Dear Mr. Staub: In your letter dated May 1, 2001, on behalf of your client, Emil Buhler GmbH & Co. KG, you requested a tariff classification ruling. Samples were submitted, which will be retained for reference. The samples are boxes of paperboard, of a grey-green color, both with attached lids. The larger box measures 4” x 4” x 2 ¼”; the smaller measures 2 1/8” x 2 1/8” x 2 ¼”. The smaller box is presented with an insert made of paperboard, plastic foam, and a textile outer surface. The insert is designed to accommodate and hold in place a ring or similar article of jewelry. The larger box is presented empty. The applicable subheading for the paperboard boxes described will be 4819.50.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain specified kinds of) Rigid boxes and cartons, of paper or paperboard. The rate of duty will be 1.6 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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