The tariff classification of corrugated paperboard folding boxes from China

N310192 March 18, 2020 CLA-2-48:OT:RR:NC:1:130 CATEGORY: Classification TARIFF NO.: 9903.88.03; 4819.10.0040 Ms. Cathy Lopez C.H. Robinson International 1452 Hughes Road Suite 350 Grapevine, TX 76051 RE: The tariff classification of corrugated paperboard folding boxes from China Dear Ms. Lopez: In your letter, dated January 20, 2020, you requested a tariff classification ruling on behalf of your client, Pro Orthopedic Devices, Inc. The ruling was requested for Item P/N 646, folding corrugated cardboard box. A sample was submitted for our review, and will be retained for reference. Item P/N 646 is a corrugated paperboard box measuring approximately 7.5” H by 7.5” W by 3.5” deep. The box is cut to shape in a flat state and is glued together along one vertical side. The box is cut and scored so as to be folded to shape and closed by means of tabs and slots. It is printed in one color with brand, product, and contact information. On one side, the box has a perforation that, when removed, allows the box to function as a dispenser for the packaged product. The applicable subheading for the folding corrugated paperboard boxes will be 4819.10.0040, 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: Cartons, boxes and cases, of corrugated paper or paperboard: Other. The rate of duty will be free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4819.10.0040, HTSUS, unless specifically excluded, are subject to an additional 25 percent ad valorem rate of duty.  At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4819.10.0040, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading.  For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china respectively. 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