The tariff classification of a paperboard pie box from China

 N290789 October 30, 2017 CLA-2-48:OT:RR:NC:1:130 CATEGORY: Classification TARIFF NO.: 4819.20.0040 Mr. Terry Choi Monday Beauty, LTD. 8/F Pioneer Place 33 Hoi Yuen Road Kwun Tong, Hong Kong 852 CHINA RE: The tariff classification of a paperboard pie box from China Dear Mr. Choi: In your letter, dated October 3, 2017, you requested a classification ruling. The ruling was requested for a “Thanksgiving Pie Box”. Photographs and product information were submitted for our review. The pie box is a single-piece paperboard box with a plastic window. It is constructed of coated, non-corrugated paperboard, and is imported in its flat state. When folded to shape, the box measures 25.4cm (L) x 25.4cm (W) x 10.16cm (H). The paperboard, which is printed in an autumn motif, is scored and folds into a complete pie box by means of tabs and slots. The box is packed in a plastic bag for retail sale. You state that the paperboard can comply with food grade paper regulations, and that the plastic can comply with FDA regulations, but there is no indication that the instant product does, or that it is otherwise a sanitary food container. The applicable subheading for the paperboard pie box will be 4819.20.0040, 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: 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division