CBP Ruling L89890 — The tariff classification of a collapsible paperboard box from China.

Tariff classification

Headings: 4819

Product description

It is a small rectangular paperboard box presented in a flat, collapsed state. It consists of several non-corrugated paperboard panels covered with coated, design-printed paper. The coated paper has been laminated to the paperboard panels in such a way that it serves to hold them together and form hinges between them. The flattened article can be erected by simple manipulation to form a fully enclosed box measuring approximately 4-5/8” x 4-5/8” x 2”(H). The self-contained flip-open lid incorporates a magnetic flap closure. After set-up, the product can easily be flattened back into the collapsed position if desired. The box appears to be suitable for packing a small piece of merchandise.

CBP rationale

The applicable subheading for the above-described article will be 4819.50.4060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) packing containers, of paper or paperboard.

Full text

NY L89890 January 31, 2006 CLA-2-48:RR:NC:SP:234 L89890 CATEGORY: Classification TARIFF NO.: 4819.50.4060 Mr. Dennis Jay Summers Fleetwood Shipping, Inc. P.O. Box 60137 AMF Houston, TX 77205 RE: The tariff classification of a collapsible paperboard box from China. Dear Mr. Summers: In your letter dated December 20, 2005, you requested a tariff classification ruling on behalf of Expo International Inc. A sample identified as a “gift box,” item # X40703D 15/3-15, was submitted for our examination. It is a small rectangular paperboard box presented in a flat, collapsed state. It consists of several non-corrugated paperboard panels covered with coated, design-printed paper. The coated paper has been laminated to the paperboard panels in such a way that it serves to hold them together and form hinges between them. The flattened article can be erected by simple manipulation to form a fully enclosed box measuring approximately 4-5/8” x 4-5/8” x 2”(H). The self-contained flip-open lid incorporates a magnetic flap closure. After set-up, the product can easily be flattened back into the collapsed position if desired. The box appears to be suitable for packing a small piece of merchandise. The applicable subheading for the above-described article will be 4819.50.4060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) packing containers, of paper or paperboard. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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