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

Ms. Lorianne Aldinger
Rite Aid Corporation
P. O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of a paperboard carton from China

Dear Ms. Aldinger:

In your letter dated July 18, 2012, you requested a tariff classification ruling.

The subject sample is designated as the “Valentine Paper Pail”, Item 9017766. It is an open container constructed of a rigid paperboard with a glued-on, candy hearts design printed paper. It features a grosgrain ribbon carry-handle knotted through riveted holes on two side panels of the container. You state in your letter that the item comes in two styles with design printed holiday theme patterns; “Candy Hearts” and “Valentine Hearts”. The “Valentine Paper Pail” measures approximately 5¼” (w) x 3 ½” (d) x 4” (h). The open container is designed for the purpose of holding Valentine novelties.

The applicable subheading for the paperboard container, “Valentine Paper Pail”, will be 4819.50.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) packing containers of paper or paperboard: 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 Albert Gamble at (646) 733-3037.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division