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The tariff classification of a paperboard trinket box from China.
Issued June 21, 2001 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardH8 H82277 (June 21, 2001)
Tariff classification
HTS codes: 4823.90.6500
Headings: 4823
Product description
The item, which is a cube-like box measuring approximately 4¾” x 4¾” x 5”(H), is constructed of rigid paperboard. It is covered on the exterior with design-printed, plastic-coated paper. It features three drawers, each having a plain, unstructured interior (i.e., without any dividers, fittings or the like), suitable for the storage of trinkets or miscellaneous small items in the household.
CBP rationale
The applicable subheading for the #997337 box 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 H82277 June 21, 2001 CLA-2-48:RR:NC:SP:234 H82277 CATEGORY: Classification TARIFF NO.: 4823.90.6500 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a paperboard trinket box from China. Dear Ms. Aldinger: In your letter dated June 6, 2001, you requested a tariff classification ruling. A sample identified as a “3 Drawer Paper Jewelry Box” (Item #997337) was submitted and will be retained for reference. The item, which is a cube-like box measuring approximately 4¾” x 4¾” x 5”(H), is constructed of rigid paperboard. It is covered on the exterior with design-printed, plastic-coated paper. It features three drawers, each having a plain, unstructured interior (i.e., without any dividers, fittings or the like), suitable for the storage of trinkets or miscellaneous small items in the household. The applicable subheading for the #997337 box 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 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 212-637-7060. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of paperboard/foil lids from Canada.
The tariff classification of decorative paperboard boxes from China.
The tariff classification of decorative paperboard boxes from China.
The tariff classification of decorative paperboard storage boxes from China.
The tariff classification of a Cosmetic Gift Set from China
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