CLA-2-48:OT:RR:NC:2:234
Ms. Kelly B. Price
Infinity Global Packaging
501 Bridge Street
Danville, VA 24541
RE: The tariff classification of rigid box from China
Dear Ms. Price:
In your letter dated April 17, 2009, you requested a tariff classification ruling.
You submitted a sample designated as a “Louis Vuitton Drawer Box”, (D61311) for our examination which will be returned to you as requested. The box is a rigid, non-corrugated paperboard carton made up of a two-piece construction. The two square cartons are housed one inside of the other. The exterior carton has one side with an open end and is printed on the top panel with the “LOUIS VUITTON” name. The interior container has a leather pull tab on the side panel that allows the inner box to function similar to a sliding pull-out “drawer”. The box measures approximately 3 ½” (w) x 2 ¼” (d) x 3 ½” (h) and contains a 6 ½” (w) x 9 ½” (l) folded sheet of white tissue paper on the inside of the carton. For customs purposes, the “drawer box” is properly marked at the top inside front of the exterior box with the country of origin and words “Packaging Made in China”.
The applicable subheading for the rigid box will be 4819.50.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cartons, boxes, cases, bags and other packing containers, of paper or paperboard: other (than certain enumerated containers): rigid boxes and cartons. 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 http://www.usitc.gov/tata/hts/.
Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304) provides that, unless excepted, every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article.
The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”).
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.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division