Ms. Jean Chao
Smartparts, Inc.
29J Commerce Way
Totowa, NJ 07512

RE: The tariff classification of a paperboard box and user manual from China

Dear Ms. Chao:

In your letter dated May 6, 2008, you requested a tariff classification ruling.

You submitted photos of a paperboard box and copy of the user’s manual for a Digital Picture Frame. In the photos, it appears that the box is slotted and folded so as to form a one-piece box having a flap closure that wraps over the top. Your photos also show the exterior surfaces are printed with product information and graphics concerning the digital picture frame. The user manual is an eleven page leaflet (excluding covers) with pages of printed instructions and graphics of the components of the frame, remote control, adaptors, cables, stand, etc.

The applicable subheading for the paperboard box will be 4819.10.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Cartons, boxes and cases, of corrugated paper or paperboard, other than sanitary food and beverage containers. The rate of duty will be Free. The applicable subheading for the user manual will be 4901.10.0040, (HTSUS), which provides for Printed books, brochures, leaflets and similar printed matter, whether or not in single sheets: 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

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 Patricia Wilson at 646-733-3037.


Robert B. Swierupski
National Commodity
Specialist Division