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April 22, 1999

CLA-2-48:RR:NC:SP:234 D89793


TARIFF NO.: 4823.90.6500

Mr. Rodney Ralston
Trans-Border Customs Services, Inc.
P.O. Box 800
Champlain, N.Y. 12919

RE: The tariff classification of collapsible, decorated paperboard containers from China.

Dear Mr. Ralston:

In your letter dated April 9, 1999, you requested a tariff classification ruling on behalf of your client, Delhar Canada Ltd.

A sample identified as a “folding gift box” was received here in broken condition, and is being returned to you as requested. It is an open-topped box having a hexagonal base measuring about 6 inches in diameter and side panels about 6 inches in height. Although you state that the box is made of papier-mache, our examination of the sample leads us to consider the constituent material to be rigid, layered paperboard. All surfaces of the paperboard have been painted; the exteriors of the side panels have also been accented with gold-colored metallic coverings said to be foil. Three of the side panels are additionally decorated with affixed polyresin ornaments.

You advised via telephone that the box is constructed in such a way that its hinged bottom can flip upward into the interior, whereupon the side panels can collapse into a flattened condition.

Boxes represented by the sample will be imported into the United States empty to be filled with cosmetics, soaps, etc., for eventual resale as gift sets. While this scenario suggests that the boxes will serve as packing containers for the gift sets, we find that they are not usual or ordinary packing containers, and would likely be retained indefinitely by some consumers for use as decorative, multipurpose household receptacles.

The applicable subheading for the “folding gift boxes” will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be 2.8%.

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 212-637-7060.


Robert B. Swierupski

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