CLA-2-48:OT:RR:NC:1:130
Mr. Georg Gezelius
A&R Carton Lund AB
Makinvagen 1
Lund 22100
SWEDEN
RE: The tariff classification of paperboard packing containers and components from Sweden
Dear Mr. Gezelius:
In your letter, dated August 28, 2019, you requested a binding tariff classification ruling. The ruling request concerns paperboard packing containers and their individual components. Photos and product information were submitted for our review.
In your letter, you describe two paperboard components that are combined to form a can-like container. The first item is the body component, i.e., the component forming the walls of the container. It is constructed of laminated paperboard that has been printed, die-cut into a rectangular shape, and creased. After imporation, this component is formed into a tube and heatsealed together at a seam. The material is constructed of 380gsm paperboard coated on the inside with polyethylene (PE), overlaid with a thin layer of aluminum, and coated again with PE. On the outside the paperboard is printed with ink and coated in varnish. The size of the rectangle varies based upon the needs of the customer.
The second component is the base of the container. It consists of laminated, die-cut paperboard, and is creased into flat, oval or rounded, rectanglular pieces. After importation, the base is heat-sealed to the bottom edge of the body component. The material consists of 300gsm paperboard coated with PE, overlaid with a thin layer of aluminum, and coated again with PE. Again, the size is dependent upon customer needs.
In your letter, you do not indicate whether the body and base components will be imported separately or together in equal numbers, ready for assembly. This letter will address the classifications of the components imported separately and together.
There is insufficient information provided to classify the container body pieces beyond the six-digit subheading level. Classification will require information regarding size, pulp bleaching, total weight, thickness, and additional information. The paperboard base, while constructed similarly, is die-cut to shape, thereby precluding classification in the same heading as the body.
The applicable 6-digit subheading for the paperboard body components will be 4811.51, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored,
surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810: Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives): Bleached, weighing more than 150g/m²: In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state:, or 4811.59., HTSUS, which provides for Paper, paperboard, cellulose wadding and webs of cellulose fibers, coated, impregnated, covered, surface-colored, surface-decorated or printed, in rolls or rectangular (including square) sheets, of any size, other than goods of the kind described in heading 4803, 4809 or 4810: Paper and paperboard, coated, impregnated or covered with plastics (excluding adhesives): Other. The rate of duty for each subheading will be free.
The applicable subheading of the base component will be 4823.90.6700, HTSUS, which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Of coated paper or paperboard: Other. The rate of duty will be free.
Classification of the components, when imported together in equal numbers, is governed by General Rule of Interpretation (GRI) 2. Classification under the HTSUS is made in accordance with the GRIs. Rule 2(a) provides that
Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.
When the components are imported together, they make up the body and base of a paperboard container. Entered together, they are assembled to form complete containers. Therefore, if the components are entered together in equal numbers, they have the essential character of unassembled, but complete, containers.
Entered together, the applicable subheading for the body and base components 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,
Steven A. Mack
Director
National Commodity Specialist Division