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The tariff classification of a paperboard box from China.
Issued February 26, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N023404 (February 26, 2008)
Tariff classification
HTS codes: 4819.10.0040
Headings: 4819
Product description
The item, a flat box made of thin corrugated paperboard, measures 4-3/4” square and 9-3/4” high when assembled. The box has printed red and white brick work with two die-cut windows each with an awning. The box has a full flap closure on the bottom, a semi-open flap closure on the top, and a printed “Snack Shoppe” sign between the windows. It will be used for packaging candy, chocolates, crackers, etc.
CBP rationale
The applicable subheading for a paperboard box will be 4819.10.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cartons, boxes and cases, of corrugated paper or paperboard, other than sanitary food and beverage containers.
Full text
N023404 February 26, 2008 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4819.10.0040 Ms. Vidya Bhavnani Sun Coast Merchandise Corporation 6315 Bandini Boulevard Commerce, CA 90040 RE: The tariff classification of a paperboard box from China. Dear Ms.: In your letter dated February 11, 2008, you requested a tariff classification ruling. A sample of the item was submitted, examined and disposed of. The item, a flat box made of thin corrugated paperboard, measures 4-3/4” square and 9-3/4” high when assembled. The box has printed red and white brick work with two die-cut windows each with an awning. The box has a full flap closure on the bottom, a semi-open flap closure on the top, and a printed “Snack Shoppe” sign between the windows. It will be used for packaging candy, chocolates, crackers, etc. The applicable subheading for a paperboard box will be 4819.10.0040, Harmonized Tariff Schedule of the United States (HTSUS), 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. 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 Patricia Wilson at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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