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The tariff classification of a corrugated box from China
Issued March 23, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N154154 (March 23, 2011)
Tariff classification
HTS codes: 4819.10.0040
Headings: 4819
Product description
The ruling was requested on an empty corrugated box, identified as Item B40802. You submitted two photos for our examination. The photos depict a one-piece folding carton that appears to be assembled by folding and slotting.
CBP rationale
The applicable subheading for the corrugated boxes will be 4819.10.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Cartons, boxes and cases, or corrugated paper or paperboard: Other.
Full text
N154154 March 23, 2011 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4819.10.0040 Ms. Linda Huetger Frankford Candy 9300 Ashton Road Philadelphia, PA 19114 RE: The tariff classification of a corrugated box from China Dear Ms. Huetger: In your letter dated March 15, 2011, you requested a tariff classification ruling. The ruling was requested on an empty corrugated box, identified as Item B40802. You submitted two photos for our examination. The photos depict a one-piece folding carton that appears to be assembled by folding and slotting. You state in your letter the carton is constructed of “f” flute corrugated printed paperboard. The fluted corrugated paperboard box will contain a cereal breakfast set which will include two boxes of cereals, a spoon, bowl, and placemat with 3-D graphics. The submitted photos show that the corrugated paperboard box is printed with product descriptions, photos (of the contained items), and nutrition facts regarding the cereal. It also features the “Kellogg’s” cereal brand name, the trademark “Disney” logo and the “Disney Cars” characters. You state in your letter that the box will be imported empty and the final product will be assembled in the United States. The applicable subheading for the corrugated boxes will be 4819.10.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Cartons, boxes and cases, or corrugated paper or paperboard: Other. 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 the National Import Specialist at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division
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