CLA-2-48:OT:RR:NC:2:234
Ms. Kelly B. Price
Infinity Global Packaging
501 Bridge Street
Danville, VA 24541
RE: The tariff classification of a paperboard box from Korea
Dear Ms. Price:
In your letter dated March 13, 2009, you requested a tariff classification ruling.
You submitted a sample designated as “Best & Co Special Large Box” (K64644) which will be returned to you as requested. The sample is a rigid, paperboard box of one piece construction with an attached flip-top lid. The large box measures approximately 14 ½” (W) x 4” (D) x 10 ½” (H) and is a beige color with a gray colored design. The box top has two ribbon bows used as a tie closure on one side. The beige color box features a children’s design on the exterior lid and the Best & Co. logo on the interior lid, both printed in a gray color. There are no dividers, compartments, fittings or the like inside the box. When a retail customer purchases goods from Best & Co., they will be given one of these boxes to transport the items home. The submitted sample is not marked with its country of origin.
You have suggested that the box may be classifiable in subheading 4819.10, Harmonized Tariff Schedule of the United States (HTSUS), which provides for certain cartons, boxes and cases of corrugated paper or paperboard. However, since the subject box is made of non-corrugated paperboard, this subheading does not apply.
The applicable subheading for the paperboard box will be 4819.50.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cartons, boxes, cases, bags and other packing containers, of paper or paperboard: other (than certain enumerated containers): rigid boxes and cartons. 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/.
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304) provides that, unless excepted, every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article.
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 Patricia Wilson at (646) 733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division