The tariff classification of paperboard cartons from China
Issued May 14, 2012 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4819.20.0040
Headings: 4819
Product description
The ruling was requested on Item Number 367787, a Folding Paperboard Carton. The instant samples, four paperboard cartons, are designed to resemble Chinese food “take-out” boxes. The cartons are constructed of a die-cut, one-piece, folding and slotting assembly and glued on one side. The paperboard cartons have a folding top closure and a textile carry handle knotted through punched holes on two opposite sides. The six-sided containers are design-printed with holiday themes and measure approximately 4¼” (w) x 3¼” (d) x 4” (h) at its widest areas when unfolded.
CBP rationale
The applicable subheading for the Folding Paperboard Cartons will be 4819.20.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for folding cartons, boxes and cases, of non-corrugated paper or paperboard, other than sanitary food and beverage containers.
Full text
N214615 May 14, 2012 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4819.20.0040 Mr. Aaron Cullen Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of paperboard cartons from China Dear Mr. Aaron Cullen: In your letter dated April 18, 2012, you requested a tariff classification ruling. The ruling was requested on Item Number 367787, a Folding Paperboard Carton. The instant samples, four paperboard cartons, are designed to resemble Chinese food “take-out” boxes. The cartons are constructed of a die-cut, one-piece, folding and slotting assembly and glued on one side. The paperboard cartons have a folding top closure and a textile carry handle knotted through punched holes on two opposite sides. The six-sided containers are design-printed with holiday themes and measure approximately 4¼” (w) x 3¼” (d) x 4” (h) at its widest areas when unfolded. You state in your letter that the items are to be made of solid bleached sulfate (SBS) a virgin fiber grade of paperboard. The decorative gift boxes are not intended for food products. The four samples will be returned as you requested. The applicable subheading for the Folding Paperboard Cartons will be 4819.20.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for folding cartons, boxes and cases, of non-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 Albert Gamble at (646) 733-3037. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
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