The tariff classification of paperboard boxes from China

NY I89478 January 6, 2003 CLA-2-48:RR:NC:2:234 I89478 CATEGORY: Classification TARIFF NO.: 4819.50.4040 CDP Asia, Ltd. c/o Mr. Zakir Ally 12 West 57th Street, 5th Floor New York, N.Y 10019 RE: The tariff classification of paperboard boxes from China Dear Mr. Ally: In your letter dated December 27, 2002 you requested a tariff classification ruling. A sample article was submitted, which will be retained for reference. The sample is a paper or paperboard rigid box, with detachable lid. The base of the box is covered on all surfaces with a coated paper; the lid is so covered on all interior surfaces, while the exterior surfaces are covered with flocked paper. All surfaces on both components are black in color. The measurements of the box, with lid in place, are 28.5 cm x 25.5 cm x 7.5 cm. The article is styled C-77051-3. The applicable subheading for the box described will be 4819.50.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain specified) Rigid boxes and cartons, of paper or paperboard. The rate of duty will be 0.5 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). There is not at this time any countervailing duty or antidumping duty on articles classifiable in this provision. 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