CLA-2-48:OT:RR:NC:2:234
Ms. Claudia Evans
BDG International, Inc.
840 Tollgate Road
Elgin, IL 60123
RE: The tariff classification of food boxes from China
Dear Ms. Evans:
In your letter dated June 12, 2009, you requested a tariff classification ruling on behalf of your client, Hoffmaster Group, Inc.
You submitted samples of five styles of food boxes for our examination. The samples are as follows:
Item 06-0214, “Red & Green Pails”, is composed of food grade paper, and designed in the style of a Chinese food take-out food carton with either handles of rope or ribbon (can also be of wire). The flat boxes are of a one piece construction that is formed by a folding and slotting assembly. They are available in half pint, pint and quart sizes. The treat pails are in two styles: in solid red and green colors with a coordinating ribbon handle and in holiday theme prints with a white braided textile handle. The solid colored treat pails have a die-cut window design of a tree (on the green box) or star (on the red box) and a printed holiday gift tag for gift giving attached to the ribbon handle. The individual treat pails with the holiday theme prints have a textile rope handle. The individual boxes with holiday theme prints do not have gift tags. The solid pails are packaged as a set of four in a clear plastic box.
Item 06-0219, “Tree Shaped Boxes”, is made from food grade paper that is constructed into triangular, one piece gift boxes. The flat boxes are constructed by a folding and slotting assembly to form a tree shaped treat box that measures approximately 9 inches (w) by 2 inches (d) x 9.25 inches (h). There are two boxes packaged together for retail sale in a cellophane wrapper that includes a printed To/From gift tag, silver cord and satin red ribbon to present for holiday gift giving. Each box top has a die-cut, tree shaped, see-thru window and a two-hole punch to loop the gift card through for attachment.
Item 06-0216, “Red Green Cookie Boxes with Handles”, is composed of food grade paper and constructed into small rectangular, one piece gift boxes. The flat boxes are formed by a folding and slotting assembly. The cookie boxes have a handle and see thru window to display the contents. The boxes measure approximately 6.25 inches (w) by 3 inches (d) by 3.5 inches (h). There are four boxes packaged together for retail sale in a cellophane wrapper with printed To/From gift tags, silver cord and red ribbons for attachment to the box and holiday gift giving.
Item 06-0223, “Christmas Prints Stackable Boxes”, is composed of food grade paper. The stackable boxes are constructed into two sizes that measure approximately 6 inches (w) x 3 inches (w) x 6 inches (h) and 3 inches x 3 inches x 3 inches. They are of a flat, one piece construction that is formed by a folding and slotting assembly. There are two boxes packaged together for retail sale in a cellophane wrapper with printed To/From gift cards, white braided textile cords and red ribbons for attachment to the box and holiday gift giving.
Item 06-0227, “Red Green Tall Cookie Boxes with Windows”, is composed of food grade paper and constructed into a 3.5 inch (w) x 3.5 inch (d) x 9 inch (h) cookie box. The flat boxes are formed by a folding and slotting assembly. The tall cookie boxes have a see thru window to view the contents of the box and printed To/From stickers for attachment to the box and holiday gift giving. There are six boxes packaged together for retail sale in a clear cellophane wrapper.
The applicable subheading for the food boxes will be 4819.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for folding cartons, boxes and cases of non-corrugated paper or paperboard: sanitary food and beverage containers. 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