CLA-2-48:OT:RR:NC:N1:130
Mr. Fabian Alferez
Alfa1 SAS
Carrera 4 #16-15
Bogota, 110321
Colombia
RE: The tariff classification of non-corrugated folding paperboard boxes from China
Dear Mr. Alferez:
In your letter, dated February 1, 2021, you requested a binding tariff classification ruling. The ruling was requested for 5 non-corrugated paperboard containers. Product information and photos were submitted for our review.
The items under consideration are one piece, non-corrugated folding paperboard boxes with a plastic film window in the top of each box. The boxes come in various sizes and in white and kraft color. In your letter, you indicate that these boxes are food-safe and used by food industry. The boxes are imported in one-piece, flat-folded condition for assembly after purchase.
The Explanatory Notes (ENs) to the Harmonized System for Chapter 48, indicate that heading 4819, Harmonized Tariff Schedule of the United States (HTSUS), covers “containers of various kinds and sizes generally used for the packing, transport, storage or sale of merchandise, whether or not also having a decorative value.”
The ENs to heading 4819 further define folding cartons, boxes and cases as being the following:
cartons, boxes and cases in the flat in one piece, for assembly by folding and slotting (e.g., cake boxes); and containers assembled or intended to be assembled by means of glue, staples, etc., on one side only, the construction of the container itself providing the means of forming the other sides, although, where appropriate, additional means of fastening, such as adhesive tape or staples may be used to secure the bottom or lid.
The instant folding boxes meet the first category: cartons, boxes and cases in the flat in one piece, for assembly by folding and slotting (e.g., cake boxes).
The applicable subheading for the one-piece, non-corrugated folding paperboard boxes, will be 4819.20.0020, 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: Folding cartons, boxes and cases, of non-corrugated paper or paperboard: Sanitary food and beverage containers. The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4819.20.0020, HTSUS, unless specifically excluded, are subject to an additional 25% percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading 4819.20.0020, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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/current.
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 Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division