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The tariff classification of a paperboard storage box from Lithuania.
Issued July 28, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardM8 M85083 (July 28, 2006)
Tariff classification
HTS codes: 4819.60.0000
Headings: 4819
Product description
It is a non-corrugated paperboard box, approximately 6½” x 14” x 14”(H), with a removable lid. The box is held together with metal rivets. All of its exterior surfaces are covered with a smooth, lustrous white paper. Two small metal frames, each suitable for holding/displaying a label or indication card, are attached to the exterior (one on an end panel and the other on a side panel). The lid is reinforced with metal edging and corners. Each end panel of the box incorporates an opening to facilitate lifting.
CBP rationale
The applicable subheading for the “record album box” will be 4819.60.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for box files, letter trays, storage boxes and similar articles, of paper or paperboard, of a kind used in offices, shops or the like.
Full text
NY M85083 July 28, 2006 CLA-2-48:RR:NC:SP:234 M85083 CATEGORY: Classification TARIFF NO.: 4819.60.0000 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a paperboard storage box from Lithuania. Dear Ms. Davidson: In your letter dated June 13, 2006, together with a follow-up submission received here on July 17, 2006, you requested a tariff classification ruling. A sample identified as a “record album box” (SKU # 10035299) was submitted for our examination. It is a non-corrugated paperboard box, approximately 6½” x 14” x 14”(H), with a removable lid. The box is held together with metal rivets. All of its exterior surfaces are covered with a smooth, lustrous white paper. Two small metal frames, each suitable for holding/displaying a label or indication card, are attached to the exterior (one on an end panel and the other on a side panel). The lid is reinforced with metal edging and corners. Each end panel of the box incorporates an opening to facilitate lifting. You state that the box could be used to hold record albums, photos, oversized papers, magazines, etc. The applicable subheading for the “record album box” will be 4819.60.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for box files, letter trays, storage boxes and similar articles, of paper or paperboard, of a kind used in offices, shops or the like. 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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