CBP Ruling N314662 — The tariff classification of a rigid paperboard box from China

Tariff classification

Headings: 9903, 4819

Product description

The ruling was requested for Item 47-125-KNC-0112, a perfume gift set box. Photos and product information were submitted for our review. The item is a six-sided, rectangular, two-piece, rigid paperboard box. The box is decoratively printed with the brand and name of the perfume product contents. The paperboard is not corrugated. The box measures approximately 30.5 cm (W) x 19.5 cm (L) x 8.4 cm (H) and is unlined. The box contains a plastic, formed insert for holding each of the gift set contents.

CBP rationale

each of the gift set contents. The applicable subheading for Item 47-125-KNC-0112 will be 4819.50.4040, 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4819.50.4040, 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, 9903.88.03, in addition to subheading 4819.50.4040, 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.

Full text

N314662 October 14, 2020 CLA-2-48:OT:RR:NC:1:130 CATEGORY: Classification TARIFF NO.: 9903.88.03; 4819.50.4040 Ms. Vithya Om I-Logix CHB 780 S. Nogales Street City of Industry, CA 91748 RE: The tariff classification of a rigid paperboard box from China Dear Ms. Om: In your letter, dated September 18, 2020, you requested a tariff classification ruling on behalf of your client, Maesa, LLC. The ruling was requested for Item 47-125-KNC-0112, a perfume gift set box. Photos and product information were submitted for our review. The item is a six-sided, rectangular, two-piece, rigid paperboard box. The box is decoratively printed with the brand and name of the perfume product contents. The paperboard is not corrugated. The box measures approximately 30.5 cm (W) x 19.5 cm (L) x 8.4 cm (H) and is unlined. The box contains a plastic, formed insert for holding each of the gift set contents. The applicable subheading for Item 47-125-KNC-0112 will be 4819.50.4040, 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. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4819.50.4040, 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, 9903.88.03, in addition to subheading 4819.50.4040, 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

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