The tariff classification of a photo box from Lithuania

N031301 July 15, 2008 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4823.90.6700 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a photo box from Lithuania Dear Ms. Davidson: In your letter dated June 6, 2008, you requested a tariff classification ruling. A sample designated as the “Margareta Photo Box”, was submitted for our examination which will be returned to you as requested. The square container measures approximately 8 inches square x 5 inches high with a removable lid. In your letter you state that the box is made from heavyweight, recycled fiberboard and the exterior is covered in a matte-finished paper. It is an open receptacle with six removable tabbed dividers intended to separate stored photos. It is intended to house photos that will measure 4 inches x 6 inches. There is a riveted metal bracket, on one of the sides of the box, to hold a label indicating the contents. The applicable subheading for the photo box will be 4823.90.6700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) articles of coated 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 Patricia Wilson at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division