OT:RR:CTF:CPMMA H315829 NAH
TARIFF NO: 4819.50.4040
Mr. Samuel Focarino
Comet Customs Brokers, Inc.
587 W. Merrick Rd.
Valley Stream, NY 11580
RE: Modification of NY N302628; tariff classification of a paperboard cosmetic container with sleeve from China
Dear Mr. Focarino:
This letter is in reference to New York Ruling Letter (NY) N302628, dated and issued to you on March 18, 2019, concerning the country of origin marking and tariff classification of a paperboard cosmetic container with sleeve from China. In NY N302628, U.S. Customs and Border Protection (CBP) classified the subject merchandise in subheading 4823.90.6700, Harmonized Tariff Schedule of the United States Annotated (HTSUSA), as “Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Of coated paper or paperboard: Other.” We have reviewed NY N302628 and determined that the ruling is partially in error with respect to the tariff classification of the subject merchandise. Accordingly, for the reasons set forth below, CBP is modifying NY N302628.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. § 1625(c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), a notice of the proposed action was published in the Customs Bulletin, Vol. 57, No. 28, on July 19, 2023. No comment was received in response to this notice.
FACTS:
The subject merchandise was described in NY N302628 as follows:
The product under consideration is a printed paperboard container that will be filled with a pan of cosmetic powder blush after importation into the United States. The container, constructed of coated paperboard, folds closed like a book, and includes a mirror on one interior side and a depression to hold the blush pan on the other. The container, when closed, slips into a four-sided paperboard sleeve that holds the container in the closed position. . . . The container is manufactured in China.
ISSUE:
Whether a paperboard cosmetic container with sleeve from China is classified under subheading 4823.90.6700, HTSUSA, as “Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Of coated paper or paperboard: Other” or under subheading 4819.50.4040, HTSUSA, as “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.”
LAW AND ANALYSIS:
Classification of goods under the HTSUS is governed by the General Rules of Interpretation (GRI). GRI 1 provides that classification shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event the goods cannot be classified solely based on GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
GRI 6 provides that for legal purposes, classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related subheading notes and, mutatis mutandis, to the above rules, on the understanding that only subheadings at the same level are comparable.
* * * * * *
The 2023 HTSUS subheadings under consideration are the following:
4819 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:
4819.50 Other packing containers, including record sleeves:
4819.50.40 Other:
Other:
4819.50.4040 Rigid boxes and cartons.
* * *
4823 Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers:
4823.90 Other:
Other:
Other:
Of coated paper or paperboard:
4823.90.6700 Other.
The Harmonized Commodity Description and Coding System Explanatory Notes (ENs) constitute the official interpretation of the Harmonized System at the international level. While neither legally binding nor dispositive, the ENs provide a commentary on the scope of each heading of the HTSUS and are generally indicative of the proper interpretation of these headings. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989).
EN 48.19 states, in pertinent part, as follows:
This group covers containers of various kinds and sizes generally used for the packing, transport, storage or sale of merchandise, whether or not also having a decorative value. . .
***
The heading includes folding cartons, boxes and cases. These are :
cartons, boxes and cases in the flat in one piece, for assembly by folding and slotting (e.g., cake boxes); and
- containers assembled or intended to be assembled by means of glue, staples, etc., on one side only, the construction of the container itself providing the means of forming the other sides, although, where appropriate, additional means of fastening, such as adhesive tape or staples may be used to secure the bottom or lid.
***
The articles of this heading may also have reinforcements or accessories of materials other than paper (e.g., textile backings, wooden supports, string handles, corners of metal or plastics).
EN 48.23 states, in pertinent part, as follows:
This heading includes :
(A) Paper and paperboard, cellulose wadding and webs of cellulose fibers, not covered by any of the previous headings of this Chapter :
***
(B) Articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers, not covered by any of the previous headings of this Chapter nor excluded by Note 2 to this Chapter.
Thus the heading includes :
(1) Filter paper and paperboard (folded or not). Generally, these are in shapes other than rectangular (including square), such as circular filter papers and boards.
(2) Printed dials, other than in rectangular (including square) form, for self-recording apparatus.
(3) Paper and paperboard, of a kind used for writing, printing or other graphic purposes, not covered in the earlier headings of this Chapter, cut to shape other than rectangular (including square).
* * * * *
Turning to the subject merchandise, the paperboard cosmetic container with sleeve from China is meant to be filled with a pan of cosmetic powder after importation, to be sold to end users from a retail seller. The ENs to heading 48.19 explain that the subheading is meant to cover containers such as boxes, cartons, or cases “generally used for the packing, transport, storage or sale of merchandise, whether or not also having a decorative value.” Additionally, the ENs to heading 48.23 explain that the subheading is only meant for paper and paperboard products that do not fit into other subheadings. The subject merchandise is made of paperboard, but it is also a container meant for packing, transport, storage, and sale of cosmetics. Accordingly, CBP wrongly classified the subject merchandise in heading 4823, HTSUS.
Moreover, CBP has consistently classified similar merchandise in subheading 4819.50.40, HTSUS. See e.g. NY N105303, dated June 2, 2010 (classifying an empty cosmetic compact made of paperboard with a mirror on the flap in subheading 4819.50.40, HTSUS); NY N003219, dated December 6, 2006 (classifying an empty cosmetic compact made of paperboard with a hinged lid, magnetic closure, and covered with a film laminated colored paper in subheading 4819.50.40, HTSUS); NY G86039, dated January 5, 2001 (classifying an empty paperboard cosmetic gift box with a hinged lid and mirror on the underside of the lid in subheading 4819.50.40, HTSUS). As such, the subject paperboard cosmetic container with sleeve from China in NY N302628 is properly classified in subheading 4819.50.40, HTSUSA, as “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.”
HOLDING:
By application of GRIs 1 and 6, the paperboard cosmetic container with sleeve from China is classified in heading 4819, HTSUS, and specifically in subheading 4819.50.4040, HTSUSA, 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 2023 column one general rate of duty is 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 at https://hts.usitc.gov/.
EFFECT ON OTHER RULINGS:
NY N302628, dated March 18, 2019, is hereby modified.
In accordance with 19 U.S.C. § 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Yuliya A. Gulis, Director
Commercial and Trade Facilitation Division