CLA-2-48:RR:NC:SP:234 D81212
Mr. John J. Amico
Sony Electronics Inc.
123 Tice Boulevard
Woodcliff Lake, NJ 07675
RE: The tariff classification of paperboard packaging inserts,
imported with or without cartons, from Japan.
Dear Mr. Amico:
In your letter dated August 6, 1998, you requested a tariff
classification ruling.
Two samples identified as "carton spacers" were submitted
and will be retained for reference. Spacer #3-183-336-01 is a
sheet of double-faced corrugated paperboard which, at each end,
has been folded and glued to itself so as to form a tube-like
construction having a 1" x 3" rectangular cross section. The
spacer is 18" long by 14" wide. Spacer #3-183-940-01 is a
smaller (14" by 12") version of the same kind of product.
Following importation, each of the above items will be used
as a protective insert to be placed, together with a broadcast-equipment "component board," inside the latter's paperboard
packing carton. The spacer is intended to help ensure that the
component board will not shift or be damaged during warehousing
and transportation. You note that the spacers are designed
specifically for the cartons with which they are used; a distinct
nine-digit part number is used to distinguish which spacer goes
with which carton.
You state that the spacers will be imported: a) by
themselves, or b) together with the cartons in which they will be
used. In situation (b), you state that although they will be
separately packed, the "spacers and cartons will be imported at
the same time in the same shipment and in equal numbers." It is
understood that only one of the instant spacers will be used in
any given component-board box. Based on the description in your
letter and an accompanying diagram, it is assumed that the
individual component-board cartons will be conventional six-sided
boxes (whether or not shipped in flat condition) made of
corrugated paperboard.
The applicable subheading for the spacers, when imported
without their associated cartons, will be 4823.90.8500,
Harmonized Tariff Schedule of the United States (HTS), which
provides for other (non-enumerated) articles of paper or
paperboard. The rate of duty will be 3.2%.
When imported with the cartons, the spacers will be
considered "accessories" of said cartons, classifiable together
with them. In this situation, the applicable subheading for both
the cartons and the spacers will be 4819.10.0040, HTS, which
provides for other (than certain enumerated) cartons, boxes and
cases, of corrugated paper or paperboard. The rate of duty will
be 1.7%.
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 Carl
Abramowitz at 212-466-5733.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division