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The tariff classification of a storage box from China
Issued January 2, 2014 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N248489 (January 2, 2014)
Tariff classification
HTS codes: 4823.90.6700
Headings: 4823
Product description
You have submitted a sample, which is being returned to you. The submitted sample is a storage box wholly constructed of cardboard that is covered with coated paper. It is designed for the use of storing and displaying various articles in the home. It features a latch closure and a decorative handle. The box measures approximately 3” (H) x 8” (W) x 6” (D). You indicate in your letter that it will also be manufactured in a larger size.
CBP rationale
The applicable subheading for the paperboard storage box will be 4823.90.6700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other paper, paperboard, cellulose wadding and webs of cellulose fibers cut to size or shape; other articles of paper, pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers (not enumerated).
Full text
N248489 January 2, 2014 CLA-2-48:OT:RR:NC:234 CATEGORY: Classification TARIFF NO.: 4823.90.6700 Lara A. Austrins Clark Hill PLC 150 North Michigan Avenue, Suite 2700 Chicago, IL 60601 RE: The tariff classification of a storage box from China Dear Ms. Austrins: In your letter dated December 2, 2013, you requested a tariff classification ruling on behalf of Design Ideas, Ltd. You have submitted a sample, which is being returned to you. The submitted sample is a storage box wholly constructed of cardboard that is covered with coated paper. It is designed for the use of storing and displaying various articles in the home. It features a latch closure and a decorative handle. The box measures approximately 3” (H) x 8” (W) x 6” (D). You indicate in your letter that it will also be manufactured in a larger size. The applicable subheading for the paperboard storage box will be 4823.90.6700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other paper, paperboard, cellulose wadding and webs of cellulose fibers cut to size or shape; other articles of paper, pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers (not enumerated). 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division
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