United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY D83375 - NY D83455 > NY D83391

Previous Ruling Next Ruling
NY D83391

October 14, 1998

CLA-2-48:RR:NC:SP:234 D83391


TARIFF NO.: 4819.50.4040

Mr. Edward J. Murray
Paris Presents Incorporated
3800 Swanson Court
Gurnee, Illinois 60031-1261

RE: The tariff classification of packing containers made of paperboard and nylon fabric, from China.

Dear Mr. Murray:

In your letter dated September 18, 1998, you requested a tariff classification ruling.

A sample identified as a "paper mache with tulle container" was submitted and will be retained for reference. It is a cylindrical box, 5 5/8" in diameter and 2 5/8" high, which appears to be made of gray paperboard with a decorative white paper overlay on all surfaces. The box does not have a conventional lid or cover, but affixed around its perimeter, and extending 11" above the rim, is a sleeve-like piece of nylon net fabric. A heart-shaped paperboard disk with a hole in the center has been slid onto the fabric sleeve so as to gather and close it.

You indicate that items represented by the sample will be imported empty to serve as packing containers for bath-and-beauty or aroma-therapy gift sets to be assembled in the USA.

The applicable subheading for the containers 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 3.2%.

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.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: