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The tariff classification of decorative paperboard storage boxes from China.
Issued July 25, 2001 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardH8 H83721 (July 25, 2001)
Tariff classification
HTS codes: 4823.90.6500
Headings: 4823
Product description
It is a “nested” set of three cube-like boxes with removable lids. The smallest measures 4¾” x 4¾” x 5”, while the largest is 6¾” x 6¾” x 7”. Although your letter and accompanying literature describe the boxes as being composed of “paper mache,” the samples appear to be made of rigid paperboard panels, lined on the inside with white coated paper and covered on the exterior with design-printed coated paper. Each box also features an arching, movable handle made of twisted wire ornamented with artificial foliage. The boxes appear to be of a kind suitable for use as decorative household receptacles for miscellaneous small items.
CBP rationale
The applicable subheading for the XXE set 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 H83721 July 25, 2001 CLA-2-48:RR:NC:SP:234 H83721 CATEGORY: Classification TARIFF NO.: 4823.90.6500 Ms. Pilar Dorfman E. Besler & Co. P.O. Box 66361 Chicago, IL 60666-0361 RE: The tariff classification of decorative paperboard storage boxes from China. Dear Ms. Dorfman: In your letter dated June 26, 2001, you requested a tariff classification ruling on behalf of LTD Commodities Inc. A sample identified as an “XXE Set of 3 Paper Mache Boxes” was submitted and is being returned to you as requested. It is a “nested” set of three cube-like boxes with removable lids. The smallest measures 4¾” x 4¾” x 5”, while the largest is 6¾” x 6¾” x 7”. Although your letter and accompanying literature describe the boxes as being composed of “paper mache,” the samples appear to be made of rigid paperboard panels, lined on the inside with white coated paper and covered on the exterior with design-printed coated paper. Each box also features an arching, movable handle made of twisted wire ornamented with artificial foliage. The boxes appear to be of a kind suitable for use as decorative household receptacles for miscellaneous small items. The applicable subheading for the XXE set 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 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
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