CLA-2-48:OT:RR:NC:2:234

Ms. Flavia Cesare
CFF World Freight
13 Addison Place
Valley Stream, NY 11580

RE: The tariff classification of an empty cosmetic compact of paperboard from China

Dear Ms. Cesare:

In your letter dated May 12, 2010, you requested a tariff classification ruling on behalf of your client MG New York.

The ruling was requested on an empty cosmetic compact made of paperboard. Photos were submitted for our review. There was no sample submitted. You state in your letter that the article is a paper wrapped, empty compact with an injection platform and a mirror on the flap. The empty compact will be used in the packaging process of cosmetics.

The applicable subheading for the empty cosmetic compact of paperboard 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, 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/.

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