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HQ 083060


March 14, 1990

CLA-2 CO:R:C:G: 083060 JLJ

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.6500

Mr. S. A. Germain
Germain Manufacturing
R.R. #5
Belleville, Ontario K8N 4Z5
Canada

RE: Paperboard boxes

Dear Mr. Germain:

You requested tariff classifications under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA) for three paperboard boxes called Bijou-Boxes manufactured in Canada. You submitted samples of each along with your request.

FACTS:

The boxes in question are called Bijou-Boxes. The three styles are called Traveler, Standup and Flip-Top. All three boxes have paperboard frames and are covered with textile flocked paper.

The Traveler has a lid which flips open and two velcro- type closures to close the lid. The Flip-Top has a lid which flips open, with no closures. The Standup is an open-faced box.

ISSUE:

How are these boxes classified under the HTSUSA?

LAW AND ANALYSIS:

These boxes are intended to store items, not simply to pack them. They are all of paperboard. They are covered with flocked (i.e., coated) paper. Since there is no more specific provision to cover these boxes, they are classifiable under the provision for other articles of paperboard: other: other: other: of coated paper or paperboard: other, in subheading 4823.90.6500, HTSUSA, dutiable at the rate of 5.6 percent ad valorem. Merchandise originating in Canada and classified in this subheading is eligible for a reduced duty rate of 3.3 percent ad valorem under the United States-Canada Free Trade Agreement, if all applicable regulations are met.

HOLDING:

Those boxes are classified in subheading 4823.90.6500, HTSUSA.

Sincerely,

John Durant, Director

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