CLA-2-48:OT:RR:NC:N1:130
Mr. Steve Port
Legion Supplies, Inc.
1205 Cliff Rd. E
Burnsville, MN 55337
RE: The tariff classification of “convertible premium deck boxes” from China
Dear Mr. Port:
In your letter, dated September 28, 2018, you requested a tariff classification ruling. The request was returned to you for additional information, which was received by this office on November 5, 2018. Samples and product information were submitted for our review and will be retained for reference.
The product under consideration is identified as “convertible premium deck boxes”. The boxes come in multiple configurations and colors. Each box is constructed from rigid paperboard and is covered on the outside with a plastic sheeting embossed to look like textile, and on the inside with synthetic microfiber textile. Some styles consist of a single box, while others consist of a box with interior compartments and inserted boxes that function in the manner of drawers. Each box has a jointed lid(s) that is fully removable from the box and which seals by magnetic closure. The removable lid can be re-attached to the box in different configurations to function as a stand, and the box can be adjusted to sit at multiple angles. The boxes are marketed to hold decks of cards and other game accessories, such as dice.
In your ruling request, you suggest that the deck boxes be classified under 9504.90.8080, Harmonized Tariff Schedule of the United States (HTSUS) as accessories for table games. Although the product may be used to store items such as game cards or dice, this product cannot be considered an accessory to the articles of 9504 for tariff purposes. The deck boxes may be used for the storage of any number of articles and are not specially shaped, fitted or dedicated for use with a particular game.
Because the boxes are not dedicated for any singular use, they are classifiable by their construction as boxes. The rigid paperboard construction allows the units to function as storage boxes. The plastic and textile coverings are enhancing, but do not impart the box form or function. Therefore, the deck boxes will be classified as storage boxes of paperboard.
The applicable subheading for the convertible premium deck boxes will be 4819.60.0000, 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: Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like. The rate of duty will be free.
Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.
Products of China classified under subheading 4819.60.0000, HTSUS, unless specifically excluded, are subject to the additional 10 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.03, in addition to subheading 4819.60.0000, HTSUS, listed above.
Additionally, we note that neither the deck boxes nor their packaging are marked with the country of origin, China. Title 19 United States Code, Section 1304 requires that goods imported into the United States be clearly, legibly, and permanently marked with the country of origin. The country of origin is defined as “the country of manufacture, production, or growth of any article of foreign origin entering the United States.” Goods not legally marked with the country of origin may be subject to additional duties, penalties, or other punitive action.
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,
Steven A. Mack
Director
National Commodity Specialist Division