CLA-2-48:OT:RR:NC:N1:130
Mr. Suresh Roopnarine
Positive Promotions Inc.
15 Gilpin Avenue
Hauppauge, NY 11788
RE: The tariff classification of corrugated paperboard boxes from China
Dear Mr. Roopnarine:
In your letter, dated May 20, 2022, you requested a tariff classification. The ruling was requested for corrugated cardboard boxes. Photos and product information were submitted for our review.
The item under consideration is a one-piece folding paperboard box that you refer to as “E-Flute corrugated kit gift box.” In your letter, you indicate the box is made of corrugated paperboard material. The box is printed on both the outside and inside with decorative designs and measures approximately 9” high by 12” wide by 3.5” deep when assembled. The box is not used for food or beverage.
The applicable subheading for the corrugated paperboard boxes will be 4819.10.0040, 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: Cartons, boxes and cases, of corrugated paper or paperboard: Other. 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 4819.10.0040, 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, i.e., 9903.88.03, in addition to subheading 4819.10.0040, 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