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NY 852376

MAY 15 1990

CLA-2-48:S:N1:234 852376


TARIFF NO.: 4819.10.0040

Mr. Adolfo Portades, Jr.
KEL International
1838 El Camino Real #111
Burlingame, CA 94010

RE: The tariff classification of paperboard boxes from the Netherlands.

Dear Mr. Portades:

In your letter dated May 8, 1990, on behalf of Mt. Eden International (San Francisco, CA), you requested a tariff classification ruling.

The item in question is a packing container (box) illustrated in a catalog submitted with your inquiry. It appears to be a corrugated paperboard box designed to pack, transport and market long-stemmed flowers of a kind sold individually in conical wrappers. One picture of the item shows it to be a conventional, fully-enclosed box with rectangular sides. Another view, however, discloses that it is perforated so that its top and front portions may be removed to permit the display of its contents. A removable, bi-level interior platform/base provides a number of holes in which the cones are to be held in an upright position.

The applicable subheading for the above-described containers, imported complete, will be 4819.10.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) cartons, boxes and cases, of corrugated paper or paperboard. The rate of duty will be 2.8%.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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