CLA-2-48:OT:RR:NC:2:234
Ms. Theresa Sookhai
Global Sales, Ltd.
389 Fifth Avenue, Suite 1202
New York, New York 10016
RE: The tariff classification of four cardboard boxes from China
Dear Ms. Sookhai:
In your letter dated March 3, 2010, you requested a tariff classification ruling.
The ruling was requested on four styles of cardboard boxes. You submitted samples of the four paperboard boxes for our examination. The four boxes are rigid containers constructed of non-corrugated paperboard. The boxes do not have any item or style numbers.
Sample 1 is a plain white, square shaped box constructed of non-corrugated paperboard. The medium size container is of a one piece construction with an attached, flip-open lid. The rigid carton measures approximately 8” (w) x 5¼” (h) x 9¾” (l).
Sample 2 is a two-piece, round container constructed of non-corrugated paperboard. The small box has a removable lid which is adorned with a satin ribbon bow. The exterior of the box is covered in a silver metallic paper that is printed with the brand name, merchant name and logo. The interior of the round box is lined with a contrasting colored paper that coordinates with the satin bow. The removable lid rests on top of the box interior, which extends an additional ½” high, to expose the contrasting colored paper. The rigid container measures approximately 5½” high (including removable lid) and 5¼” in diameter.
Sample 3 is a two-piece, square shaped box with rounded edges constructed of non-corrugated paperboard. The exterior of the box is covered in a floral, design-printed paper with gold foil trim. The merchant’s name is printed on the lower left-hand corner of the box top. The small, rigid container has a removable lid and measures approximately 8” (w) x 4¾” (d) x 8” (h).
Sample 4 is a one-piece box constructed of a textile fabric covered exterior over a non-corrugated paperboard stiffener. The small, square shaped box has a gold colored, textile fabric covered exterior with a gold colored, glossy paper lined interior. The rigid container features an attached lid with a satin ribbon tie closure and measures approximately 8¼” (w) x 3” (d) x 8¼” (h).
The classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (“GRIs”), taken in order. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1, and if the heading and legal notes do not otherwise require the remaining GRI will be applied, in the order of their appearance.
General Rule of Interpretation 3 (c) states as follows:
(c) When goods cannot be classified by reference to 3(a) or 3(b), they shall
be classified under the heading which occurs last in numerical order among
those which equally merit consideration.
Sample 4, the textile fabric covered paperboard box, is a composite good constructed of two materials: textile and paper. Both the textile fabric component and the paperboard significantly contribute to the overall appearance and function of this item. However we find that no one component imparts the essential character to this container. It will be classified pursuant to General Rule of Interpretation 3 (c) and the component which occurs last in numerical order among those that equally merit consideration.
The applicable subheading for the paperboard covered boxes 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.
The applicable subheading for the textile fabric covered exterior paperboard box will be 6307.90.9889, (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem.
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/.
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