N202776 N2 Ruling Active

The tariff classification of a paperboard box from China

Issued February 29, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 0040, 3037, 4819.20.0040, 4819, 2012

Headings: 3037, 0040, 4819, 2012

Product description

The ruling was requested on a paperboard box. The box is a flat, one-piece construction, rectangular shaped carton made of recycled, non-corrugated paperboard. The representative sample is printed with the words “As Seen On TV” and “Wonder Hanger” logo. The item is a four sided carton which is glued on one side panel with folding tab closures at the top and bottom of the carton. There is a one inch extended tab on the top of the box to facilitate hanging for display. The paperboard box measures approximately 9 ½ inches (l) x 1 ½ inches (d) x 4 inches (w) when assembled. The submitted sample is color printed with pictures and text of the descriptive details of the contents of the box.

CBP rationale

The applicable subheading for the paperboard box will be 4819.20.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Cartons, boxes, cases, bags and other packaging 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: Folding cartons, boxes and cases, of non-corrugated paper or paperboard: Other.

Full text

N202776 February 29, 2012 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4819. 20.0040 Ms. Janet Pendris Hampton Direct, Inc. 291 Hurricane Lane Williston, VT 05495 RE: The tariff classification of a paperboard box from China Dear Ms. Pendris: In your letter dated February 1, 2012, you requested a tariff classification ruling. The ruling was requested on a paperboard box. The box is a flat, one-piece construction, rectangular shaped carton made of recycled, non-corrugated paperboard. The representative sample is printed with the words “As Seen On TV” and “Wonder Hanger” logo. The item is a four sided carton which is glued on one side panel with folding tab closures at the top and bottom of the carton. There is a one inch extended tab on the top of the box to facilitate hanging for display. The paperboard box measures approximately 9 ½ inches (l) x 1 ½ inches (d) x 4 inches (w) when assembled. The submitted sample is color printed with pictures and text of the descriptive details of the contents of the box. The applicable subheading for the paperboard box will be 4819.20.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Cartons, boxes, cases, bags and other packaging 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: Folding cartons, boxes and cases, of non-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 National Import Specialist Albert Gamble at (646) 733-3037. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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