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NY A83828

May 22, 1996

CLA-2-48:RR:NC:GI:234 A83828


TARIFF NO.: 4823.90.8500

Ms. Meredith Covey
The Gap, Inc.
Two Harrison
San Francisco, CA 94105

RE: The tariff classification of textile-covered paperboard boxes from China.

Dear Ms. Covey:

In your letter dated May 6, 1996, you requested a tariff classification ruling.

A sample, identified as a style 259029 textile-covered paperboard storage box set, was submitted and is being returned as requested. The set consists of five square, rigid boxes of paperboard, "nested" inside one another, the largest measuring 7 1/2" x 7 1/2" x 3 1/2". Each box has a removable lid, and is covered (on the exterior only) with inexpensive, solid-color textile fabric. Since there is no padding, trimming or other ornamentation, the fabric imparts little more than color and a modicum of texture to these articles.

The boxes are not fitted to hold any particular goods, but appear to be of a kind sold empty, at retail, for eventual use in household storage of miscellaneous items.

The applicable subheading for the style 259029 boxes will be 4823.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of paper or paperboard. The rate of duty will be 4.2%.

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 Carl Abramowitz at (212) 466-5733.


Roger J. Silvestri

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