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NY 860716


FEB 27 1991

CLA-2-48:S:N1:234 860716

CATEGORY: CLASSIFICATION

TARIFF NO.: 4819.50.4040

Ms. Paula Quinn Regan
Paula Quinn Regan Associates, Inc.
44 Cedar Grove Parkway
Cedar Grove, NJ 07009

RE: The tariff classification of paperboard boxes from Taiwan.

Dear Ms. Regan:

In your letter dated February 14, 1991, you requested a tariff classification ruling.

The merchandise in question is described as packaging for cosmetic products. A sample was submitted and will be retained for reference. It is a 6 x 15 x 18 cm box with a removable lid; it is made of stiff paperboard covered with printed, coated paper. The interior of the box contains a "vacu-form," which is a plastic platform with recesses designed to hold two bottles of lotion or cologne.

You note that this packaging will be imported not containing, or accompanied by, any cosmetic products.

The applicable subheading for the above-described boxes with interior platforms will be 4819.50.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) packing containers of paper or paperboard: rigid boxes and cartons. The rate of duty will be 5.3%.

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.

Sincerely,

Jean F. Maguire
Area Director

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