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The tariff classification of a paperboard packing box from China.
Issued August 14, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardR0 R04506 (August 14, 2006)
Tariff classification
HTS codes: 4819.20.0040
Headings: 4819
Product description
S.A. Zama (Franklin, TN). A description and photos of an item identified as a “packing box” were submitted for our review. The item appears to be a small, one-piece “folding carton,” supplied in flattened condition, made of non-corrugated paperboard. You advise that, when set up, the box measures 4-1/8” x 2”. (The third dimension is not stated.) You indicate that the intended use for the box will be to place the importer’s primary product, a small carburetor, in it for sale to various aftermarket distributors. The box will be imported in two versions, one being unprinted, and the other having a two-color printed face including the importer’s logo and product details.
CBP rationale
The applicable subheading for the above-described “packing box,” whether printed or unprinted, will be 4819.20.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for folding cartons, boxes and cases, of non-corrugated paper or paperboard, other than sanitary food and beverage containers.
Full text
NY R04506 August 14, 2006 CLA-2-48:RR:E:NC:SP:234 R04506 CATEGORY: Classification TARIFF NO.: 4819.20.0040 Mr. Matthew A. Clark Schenker Inc. 990 E. 233rd Street Carson, CA 90745 RE: The tariff classification of a paperboard packing box from China. Dear Mr. Clark: In your letter dated July 28, 2006, you requested a tariff classification ruling on behalf of U.S.A. Zama (Franklin, TN). A description and photos of an item identified as a “packing box” were submitted for our review. The item appears to be a small, one-piece “folding carton,” supplied in flattened condition, made of non-corrugated paperboard. You advise that, when set up, the box measures 4-1/8” x 2”. (The third dimension is not stated.) You indicate that the intended use for the box will be to place the importer’s primary product, a small carburetor, in it for sale to various aftermarket distributors. The box will be imported in two versions, one being unprinted, and the other having a two-color printed face including the importer’s logo and product details. The applicable subheading for the above-described “packing box,” whether printed or unprinted, will be 4819.20.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for folding cartons, boxes and cases, of non-corrugated paper or paperboard, other than sanitary food and beverage containers. 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 Carl Abramowitz at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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