CLA-2-48:OT:RR:NC:2:234
Ms. Roxanne Peiffer
Norman G. Jensen, Inc.
3050 Metro Drive, Suite 300
Minneapolis, MN 55425
RE: The tariff classification of plain white and printed cardboard boxes from China
Dear Ms. Peiffer:
In your letter dated September 11, 2008, you requested a tariff classification ruling on behalf of your client, Williams Sound Corporation.
You submitted three styles of paperboard boxes designated as Box 065 and Box 067, both printed paperboard boxes and Box 068, a plain white paperboard box. The boxes measure approximately 7” wide x 2½” deep x 8½” high. You state in your letter that a printed sleeve is added to the box after importation and the intended use of the boxes will be to package products. Boxes 065 and 067 are printed with a picture of the product, product features, package contents, product description, company address, telephone number, and website information. The side panels of the two printed boxes vary in details with Box 065 providing the product description in English, French and Spanish and Box 067 listing accessory contents on the package. Box 068 does not have any printed details or pictures.
The applicable subheading for the plain white and printed paperboard boxes will be 4819.20.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Folding cartons, boxes and cases, of non-corrugated paper or paperboard...Other. 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