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The tariff classification of a paperboard gift box from China.
Issued July 22, 2005 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardL8 L86272 (July 22, 2005)
Tariff classification
HTS codes: 4819.20.0040
Headings: 4819
Product description
It is a “folding carton” in the form of a single, irregularly shaped sheet of non-corrugated paperboard (approximately 0.46 mm in thickness) that has been scored, perforated, folded and glued to itself so as to form a one-piece box having flap closures at the top and the bottom. It is presented in flat condition but can be expanded to form a complete six-sided container measuring 4” x 7” x 8-15/16”(H). The exterior surfaces are covered with what appears to be a very thin layer of design-printed metallized plastic film. Dual textile-cord carrying handles are attached near the top. You have suggested that this product may be classifiable in subheading 4823.90.6600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paper or paperboard. However, we find that since it is of a kind used to pack gift merchandise, the item is more specifically provided for in a subheading encompassing certain packing containers, as indicated below.
CBP rationale
The applicable subheading for the gift box will be 4819.20.0040, HTS, which provides for cartons, boxes, cases … and other packing containers, of paper or paperboard … : folding cartons, boxes and cases, of non-corrugated paper or paperboard: other than sanitary food and beverage containers.
Full text
NY L86272 July 22, 2005 CLA-2-48:RR:NC:SP:234 L86272 CATEGORY: Classification TARIFF NO.: 4819.20.0040 Ms. Sue Kealy Lynn Roberts International, Inc. 9100 F Street Omaha, NE 68127 RE: The tariff classification of a paperboard gift box from China. Dear Ms. Kealy: In your letters dated June 14 and June 30, 2005, you requested a tariff classification ruling. A sample identified as a paperboard gift box was submitted for our examination. It is a “folding carton” in the form of a single, irregularly shaped sheet of non-corrugated paperboard (approximately 0.46 mm in thickness) that has been scored, perforated, folded and glued to itself so as to form a one-piece box having flap closures at the top and the bottom. It is presented in flat condition but can be expanded to form a complete six-sided container measuring 4” x 7” x 8-15/16”(H). The exterior surfaces are covered with what appears to be a very thin layer of design-printed metallized plastic film. Dual textile-cord carrying handles are attached near the top. You have suggested that this product may be classifiable in subheading 4823.90.6600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paper or paperboard. However, we find that since it is of a kind used to pack gift merchandise, the item is more specifically provided for in a subheading encompassing certain packing containers, as indicated below. The applicable subheading for the gift box will be 4819.20.0040, HTS, which provides for cartons, boxes, cases … and other packing containers, of paper or paperboard … : folding cartons, boxes and cases, of non-corrugated paper or paperboard: other than sanitary food and beverage containers. The rate of duty will be Free. 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
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