CLA-2-48:OT:RR:NC:2:234
Mr. Graham Summerfield
Jackel Group of Companies
1359 Broadway
New York, NY 10018
RE: The tariff classification of a paperboard box from China
Dear Mr. Summerfield:
In your letter dated August 25, 2011, you requested a tariff classification ruling.
The ruling was requested on a paperboard box designated as REF. # ARD201N-2120.2H.
The subject sample is a box constructed of a rigid paperboard core covered with a polyurethane exterior. When the box is opened it features an orange colored, polyester lined interior with ribbons attached on two sides of the box which hold the lid open in place. The front of the box has a snap button tab closure. The silver colored, metallic-look container measures approximately 10 inches (w) x 3 inches (d) x 7½ inches (l). The purpose of the paperboard box is a gift with purchase at the cosmetic department of retail stores.
The thickness of component materials and a weight breakdown was requested and submitted to this office. You provided the thickness of the component materials indicating that 2.5 mm is the paperboard; 0.60 mm is the polyurethane exterior; and 0.20 mm is the polyester lining. You also provided the total weight of the component materials of which 530 grams is the paperboard; 57 grams is the polyurethane exterior; 15 grams is the polyester lining; and 3 grams is the metal snap button.
The sample submitted is being returned to you as requested.
The applicable subheading for the paperboard box will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-enumerated) articles of paper and paperboard. 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 Albert Gamble at (646) 733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division