The tariff classification of paperboard boxes from China.
Issued February 25, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4819.10.0040
Headings: 4819
Product description
It is a single sheet of corrugated paperboard that has been die-cut, scored, slotted, folded and glued to itself so as to from a flattened “folding carton.” The exterior surfaces are printed with product information concerning the electrical wire that will ultimately be packed inside. When set up, the sample box measures 3-11/16” x 6-9/16” x 6-5/8”(H). You indicate, however, that the boxes will be imported in various sizes to accommodate different types/lengths of wire. All sizes will be imported in bundles of 25 pieces each.
CBP rationale
The applicable subheading for all of the above-described boxes will be 4819.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for cartons, boxes and cases, of corrugated paper or paperboard…other than sanitary food and beverage containers.
Full text
NY K83126 February 25, 2004 CLA-2-48:RR:NC:SP:234 K83126 CATEGORY: Classification TARIFF NO.: 4819.10.0040 Mr. Kavin Aryal Essex Electric Inc. 1075 N. Patt St. Anaheim, CA 92801 RE: The tariff classification of paperboard boxes from China. Dear Mr. Aryal: In your letter dated January 30, 2004, you requested a tariff classification ruling. The ruling was requested on empty paperboard boxes that will be imported to be filled with electrical wire manufactured by your company. A representative sample was submitted for our examination. It is a single sheet of corrugated paperboard that has been die-cut, scored, slotted, folded and glued to itself so as to from a flattened “folding carton.” The exterior surfaces are printed with product information concerning the electrical wire that will ultimately be packed inside. When set up, the sample box measures 3-11/16” x 6-9/16” x 6-5/8”(H). You indicate, however, that the boxes will be imported in various sizes to accommodate different types/lengths of wire. All sizes will be imported in bundles of 25 pieces each. The applicable subheading for all of the above-described boxes will be 4819.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for cartons, boxes and cases, of corrugated paper or paperboard…other than sanitary food and beverage containers. The rate of duty will be free. We note that the sample box is printed with the phrase “Made in U.S.A.” (presumably referring to the origin of the electrical wire) and with an Indiana address for your company. Since the boxes are disposable packing containers imported to be filled with U.S. products, this marking is acceptable. Please note, however, that when imported, each bundle will be required to be marked to indicate the country of origin of the boxes, e.g., “Made in China.” 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 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
More rulings on the same tariff codes
The tariff classification of cardboard boxes and molded fiber tray inserts from China
The tariff classification of a paperboard model kit, a packaging box, and a door hanger kit from China
The tariff classification of corrugated paperboard boxes from India
The tariff classification of corrugated paperboard boxes from China
The tariff classification of corrugated paperboard boxes from China
The tariff classification of a “Hanukkah Mystery Punch Box” from China
The tariff classification of corrugated paperboard folding boxes from China
The tariff classification of infant crib set and cradle blanket from Italy
The tariff classification of empty cartons from China.
The tariff classification of paperboard jewelry and trinket boxes from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →