CLA-2-48:OT:RR:NC:N1:130
Ms. Traci Manuel
Virgo III Ltd.
766 Knox Ct.
Yardley, PA 19067
RE: The tariff classification of rigid paperboard boxes from China
Dear Ms. Manuel:
In your letter, dated March 14, 2022, you requested a binding tariff classification ruling. The ruling was requested for rigid paperboard boxes. Product information and photos were submitted for our review.
The item under consideration is a two-piece, rigid paperboard box that you refer to as “Flat Egg-Shaped Box with Window”. The paperboard is not corrugated. The wall forms an oval egg shape while the top and bottom forms a flat surface. The top piece has a cut-out window. You indicate that these boxes are not sanitary food and beverage containers and are not sanitized.
In your letter, you suggest that the boxes are classifiable in subheading 4819.50.4060, Harmonized Tariff Schedule of the United States (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: Other packing containers, including record sleeves: Other (than Sanitary food and beverage containers; Record sleeves): Other (than Fiber drums, cans, tubes and similar containers): Other (than Rigid boxes and cartons). We disagree.
In order to determine the appropriate classification at the ten-digit level, we must consider whether there are other provisions that more specifically describe the merchandise before classifying these articles in the basket provision suggested, 4819.50.4060, HTSUS. Classification is governed by the General Rules of Interpretation (GRIs), taken in order. GRI 3(a) instructs that “the heading which provides the most specific description shall be preferred to headings providing a more general description.” The instant item is more specifically a rigid paperboard box than “Other”, as provided for in 4819.50.4060, HTSUS.
The applicable subheading for the two-piece, rigid, non-corrugated paperboard boxes, will be 4819.50.4040, 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: Other packing containers, including record sleeves: Other: Other: Rigid boxes and cartons. 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 4819.50.4040, 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 4819.50.4040, 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, including information on exclusions and their effective dates, 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