CLA-2-48:S:N:N8:234 895794
Ms. Deborah L. Somers
UPS Customhouse Brokerage
6200 Lockheed Avenue
Anchorage, AK 99502
RE: The tariff classification of paper boxes (folding cartons) from Hong Kong.
Dear Ms. Somers:
In your letters dated January 27 and March 16, 1994, on behalf Regal Ind. Inc. (Philadelphia), you requested a tariff classification ruling.
A sample was submitted and will be retained for reference. It is a small paper carton designed to be used for packing a wrist watch. It is made of a single sheet of heavy, stiff paper which has been cut, scored, glued and folded so as to form a flattened, one-piece box having a flap closure at each end. The item, which is printed with a brand name or slogan, measures about 10" x 2 3/4" x 1/2" when set up. You indicate that these boxes will be imported, empty and flat, in large quantities.
The applicable subheading for the paper boxes will be 4819.20.0040, Harmonized Tariff Schedule of the United States (HTS), 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 2.8%.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport