CLA-2-48:OT:RR:NC:N1:130
Ms. Traci Manuel
Virgo III Ltd.
312 W. Trenton Ave, Suite #4
Morrisville, PA 19067
United States
RE: The tariff classification of rigid paperboard boxes and paperboard buckets from China
Dear Ms. Manuel:
In your letter, dated September 16, 2022, you requested a binding tariff classification ruling. The ruling was requested for rigid paperboard boxes and paperboard “baskets”, or buckets. Product information and photos were submitted for our review.
There are two items under consideration. The first item is a two-piece, heart-shaped, rigid paperboard box. The paperboard is not corrugated. The outer surface is printed with Valentine’s Day-themed designs such as flowers and hearts. The second item is an open-top, rectangular, rigid paperboard bucket. It is constructed from coated, non-corrugated paperboard with an overarching paperboard handle that is attached on two opposite sides with rivets. The outer surface of the bucket is printed with Easter-themed designs such as bunny ears and Easter eggs. You indicate that these boxes and buckets are not “sanitary food and beverage containers” as they have not been sanitized. Both the boxes and buckets are printed with product and nutritional information, but they will not contain any product at the time of importation.
In your letter, you suggest that the boxes and buckets 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 heart-shaped box is more specifically a rigid paperboard box than “Other”, as provided for in 4819.50.4060, HTSUS.
In understanding the language of the Harmonized Tariff Schedule of the United States (HTSUS), the Harmonized Commodity Description and Coding System Explanatory Notes may be utilized. The Explanatory Notes (ENs), although not dispositive nor legally binding, provide a commentary on the scope of each heading of the HTSUS, and are the official interpretation of the Harmonized System at the international level. See T.D. 89-80, 54 Fed. Reg. 35127, 35128 (August 23, 1989). You referred to the Easter-themed container as paper basket, we find that it is akin to a box. The rectangular container is essentially a box with a handle and without a lid. Headquarters ruling H058795 explains that the ENs to heading 4819 do not limit boxes to those with lids, nor do they exclude boxes with handles. The Easter-themed bucket 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, heart-shaped 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.
The applicable subheading for the rigid, non-corrugated, rectangular paperboard bucket 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