CLA-2-48:OT:RR:NC:2:230
Ms. Marybeth Wangler
McKinley International Corporation
P.O. Box 2028
600 S Denton Tap Road
Suite 130
Coppel, TX 75019
RE: The tariff classification of a paperboard carton from China and El Salvador
Dear Ms. Wangler:
In your letter dated March 23, 2015 you requested a tariff classification ruling on behalf of your client, Chippenhook Corp.
The ruling was requested on a paperboard carton. Photographs and product specifications were submitted for our review.
The item in question is an empty, rigid, rectangular-shaped paperboard carton. The carton measures approximately 262mm (L) x 209mm (W) x 112mm thick. The carton has a hinged top that contains a magnetic closure in the lid flap. Located inside the carton are paperboard inserts that are specifically fitted to hold a liquor bottle and two empty glasses. The intended use of the carton is for the packaging of products for retail sale.
The applicable subheading for the paperboard carton 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, paperboard, cellulose wadding or webs of cellulose fibers; 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 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/.
In accordance with 19 CFR 134.1(d), the ‘‘ultimate purchaser’’ is generally the last person in the United States who will receive the article in the form in which it was imported. Because Chippenhook fills the carton after importation, Chippenhook is considered the ultimate purchaser of the carton.
Marking of the boxes is governed by 19 CFR 134.24(c), which states:
(c) Imported to be filled. – (1) If unmarked. When disposable containers or holders or unusual containers which are goods of a NAFTA country are imported by persons or firms who fill or package them with various products which they sell, these persons or firms are the “ultimate purchasers” of these containers or holders or usual containers which are goods of a NAFTA country and they may by excepted from individual making pursuant to 19 U.S.C. 1304(a)(3)(D). The outside wrappings or packages containing the containers shall be clearly marked to indicate the country of origin.
As Chippenhook fills the cartons after importation, the outermost packaging (e.g., boxes) for the paperboard cartons must be marked with the country of origin: China or El Salvador.
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 Laurel Duvall at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division