CBP Ruling N253932 — The tariff classification of a cardboard carton from France.

Tariff classification

Headings: 4819

Product description

The sample will be retained for future reference. The submitted sample, described as an empty “Gift box”, is a rectangular-shaped cardboard box. The carton measures approximately 8 ½” (L) x 5 ¾” (W) x 2” thick. The carton has a removable top. The entire carton is covered with glossy paper and is imprinted with the brand and product names. Located inside the carton is a removable plastic insert that is specifically fitted for fragrance products. A 1 ½” (W) polyester ribbon is included inside the carton and will be placed on the outside of the gift box to give the appearance of a gift. The intended use of the carton is for the packaging of products for retail sale.

CBP rationale

The applicable subheading for the cardboard carton will be 4819.50.4040, 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: Other packing containers, including record sleeves: Other: Other: Rigid boxes and cartons.

Full text

N253932 June 16, 2014 CLA-2-48:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4819.50.4040 Ms. Najma Gill L’Oreal USA Product, Inc. 50 Connell Drive Berkeley Heights, NJ 07922 RE: The tariff classification of a cardboard carton from France. Dear: Ms. Gill In your letter dated May 21, 2014, you requested a tariff classification ruling. The ruling was requested on a cardboard carton. One representative sample was submitted for our examination. The sample will be retained for future reference. The submitted sample, described as an empty “Gift box”, is a rectangular-shaped cardboard box. The carton measures approximately 8 ½” (L) x 5 ¾” (W) x 2” thick. The carton has a removable top. The entire carton is covered with glossy paper and is imprinted with the brand and product names. Located inside the carton is a removable plastic insert that is specifically fitted for fragrance products. A 1 ½” (W) polyester ribbon is included inside the carton and will be placed on the outside of the gift box to give the appearance of a gift. The intended use of the carton is for the packaging of products for retail sale. The applicable subheading for the cardboard carton will be 4819.50.4040, 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: Other packing containers, including record sleeves: Other: Other: Rigid boxes and cartons. 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 Laurel Duvall at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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