CLA-2-48:OT:RR:NC:2:230
Teresa L. Petz
Hobby Lobby International
7707 SW 44th St.
Oklahoma City, OK 73179
RE: The tariff classification of paperboard boxes from China
Dear Ms. Petz:
In your letter, dated March 10, 2016, you requested a binding classification ruling. The ruling was requested for multiple styles of paperboard boxes. Samples were submitted for our review, and will be returned to you, as requested.
The samples include item 1088343, “Assorted Dots Cupcake Boxes”, item 423061, “Pink Chevron Take-out Box”, item 135525, “Mini Polka Dot Take-out Boxes”, and item 382473, “Brown Kraft Take-out Box”. You also identify item 319483, “Mini Gable Boxes”, in the request, but neither photos nor samples of this item were included.
You indicate that all of the boxes are made from food-safe, non-corrugated paperboard. The cupcake boxes measure 6 ½” (L) x 9 ½” (W) x 3” (H), are constructed of printed, coated paperboard, and have a plastic film window in the top of each box. The cupcake boxes are imported in one-piece, flat-folded condition for assembly after purchase, and contain a coated paperboard insert that is die-cut to hold six cupcakes. The cupcake boxes are specifically designed and marketed for the packaging of food.
Each of the “Take-out Box” styles is a paperboard box in the shape of a “Chinese food take-out container” with a folding closure. The boxes are assembled to shape at time of importation. The Polka Dot and Chevron boxes are constructed of printed paperboard that is coated on the outer surface. Both boxes have textile ribbon handles that are inserted through metal grommets in the sides of the container. The Kraft box is made from uncoated kraft paperboard and has a metal wire handle. The dimensions of the “Take-out Box” styles range up to 4” (L) x 4” (W) x 5” (H).
The Explanatory Notes (ENs) to the Harmonized System for Chapter 48, indicate that heading 4819, Harmonized Tariff Schedule of the United States, covers “containers of various kinds and sizes generally used for the packing, transport, storage or sale of merchandise, whether or not also having a decorative value.” This plainly describes the instant containers. The ENs then clearly define folding cartons, boxes and cases as being only the following:
cartons, boxes and cases in the flat in one piece, for assembly by folding and slotting (e.g., cake boxes);
and
containers assembled or intended to be assembled by means of glue, staples, etc., on one side only, the construction of the container itself providing the means of forming the other sides, although, where appropriate, additional means of fastening, such as adhesive tape or staples may be used to secure the bottom or lid.
The first category describes the cupcake boxes. However, neither describes any of the take-out boxes. You state that the take-out boxes are imported in an unfolded state. This, however, is incorrect, as shown by the mini take-out boxes being packed ten to a box, assembled and stacked. You suggest that the take-out boxes are sanitary food containers; we disagree. The containers are marketed for gift use, and do not appear to be substantial enough to hold wet or oily food. Furthermore, the textile and metal handles penetrate the inside of the box and are not sanitary food-use materials.
The applicable subheading for Item 1088343, “Assorted Dots Cupcake Boxes”, will be 4819.20.0020, HTSUS, which provides for Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Folding cartons, boxes and cases, of non-corrugated paper or paperboard: Sanitary food and beverage containers. The rate of duty will be free.
The applicable subheading for Items 423061, “Pink Chevron Take-out Box”, 135525, “Mini Polka Dot Take-out Boxes”, and 382473, “Brown Kraft Take-out Box” will be 4819.50.4060, HTSUS, which provides for Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box 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: 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 https://hts.usitc.gov/current.
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,
Deborah C. Marinucci
Acting Director
National Commodity Specialist Division