CLA-2-48:OT:RR:NC:N5:130
Mr. Jared Huffman
Seven Seas Trading LLC
524 Stagecoach Drive,
Anderson, SC 29625
RE: The tariff classification of corrugated paperboard boxes from India
Dear Mr. Huffman:
In your letter, dated March 19, 2024, you requested a binding ruling addressing the classification and applicability of trade programs for corrugated paperboard boxes. Photos and product information were submitted for our review.
The item under consideration is a one-piece folding box that is made of corrugated paperboard material. In your letter, you indicate that these corrugated paperboard boxes may come in various sizes. You state that the principal use of these corrugated boxes is the packaging of goods. The boxes are not for food or beverage use.
The applicable subheading for the corrugated paperboard boxes will be 4819.10.0040, Harmonized Tariff Schedule of the United States (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: Cartons, boxes and cases, of corrugated paper or paperboard: 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.
Your request also concerns the applicability of trade programs or trade agreements. The subheading 4819.10.0040, HTSUS, has no associated trade programs or trade agreements.
For customs entry surety bond requirements, please contact your local port of entry or your customs broker.
For your questions regarding the CTPAT program, please visit https://www.cbp.gov/border-security/ports-entry/cargo-security/CTPAT or contact [email protected] for more information. For the CTPAT Trade Compliance Program, please visit https://www.cbp.gov/border-security/ports-entry/cargo-security/ctpat/trade-compliance.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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