I81623 I8 Ruling Active

The tariff classification of paperboard boxes from China.

Issued May 21, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4819.50.4040

Headings: 4819

Product description

The first sample is a rigid (non-collapsible) box, approximately 8¼” x 9¼” x 2”(H), made of non-corrugated paperboard. It has a flip-open lid, and its interior contains a flocked plastic insert with five molded recesses shaped to hold small bottles (not included).

CBP rationale

The applicable subheading for the above-described boxes will be 4819.50.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) packing containers of paper or paperboard…rigid boxes and cartons.

Full text

NY I81623 May 21, 2002 CLA-2-48:RR:NC:SP:234 I81623 CATEGORY: Classification TARIFF NO.: 4819.50.4040 Mr. Eng Teoh Team Handling Services 1031 W. Manchester Blvd. #6A Inglewood, CA 90301 RE: The tariff classification of paperboard boxes from China. Dear Mr. Teoh: In your letter dated May 13, 2002, you requested a tariff classification ruling on behalf of Knoll Printing & Packing Inc. Two samples were submitted for our examination. The first sample is a rigid (non-collapsible) box, approximately 8¼” x 9¼” x 2”(H), made of non-corrugated paperboard. It has a flip-open lid, and its interior contains a flocked plastic insert with five molded recesses shaped to hold small bottles (not included). You state that the article will be imported in various sizes for the packaging of perfume samples. (The sample box is covered with glossy paper printed with brand names and product information related to certain perfumes.) The second sample is essentially the same but measures about 11¼” x 6½” x 1½” (H). The applicable subheading for the above-described boxes will be 4819.50.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) packing containers of paper or paperboard…rigid boxes and cartons. The rate of duty will be 1.1%. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). You also inquired about any anti-dumping duty that may apply to this merchandise. We do not believe this merchandise is within the scope of any case presently in force. However, written decisions regarding the scope of AD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification rulings issued by Customs. Their address is: U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W., Washington, DC 20230. 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 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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