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May 18, 1999

CLA-2-48:RR:NC:2:234 E82214


TARIFF NO.: 4819.50.4040

Mr. David R. Ostheimer
Lamb & Lerch
Counsellors at Law
233 Broadway
New York, N.Y. 10279

RE: The tariff classification of certain paperboard boxes, from Germany

Dear Mr. Ostheimer:

In your letter dated May 14, 1999, on behalf of your client, Landerer North America LP, Rivervale, New Jersey, you requested a tariff classification ruling for certain heart-shaped paperboard boxes, with or without plastic interior insert, from Germany. A sample was submitted, which will be retained for reference.

The sample is a paperboard box, with a molded plastic insert designed to hold the contents of the box. The box is in the shape of a heart, and measures 11 1/2 inches left to right and about 11 inches in height. It is 2 1/2 inches high, with a fitted heart shaped cover of the same material and color. There is printed on the top face of the cover the name “CLINIQUE”.

These boxes will be used by cosmetic and fragrance companies for the packaging of their products. The paperboard to be used in the manufacture of these cartons will be produced in Sweden. In Germany the paperboard will undergo cutting, printing, gluing and assembly. The sample is not a “folding carton”, nor will it be imported flat.

The applicable subheading for this product will be 4819.50.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated kinds of) packing containers, of paper or paperboard: Rigid boxes and cartons. The rate of duty will be 2.6 percent ad valorem.

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 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 this ruling, contact National Import Specialist Carl Abramowitz, at (212) 637-7060. Sincerely,

Robert B. Swierupski

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