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NY E85610





August 20, 1999

CLA-2-48:RR:NC:2:234: E85610

CATEGORY: CLASSIFICATION

TARIFF NO.: 9903.08.10, 4819.50.4040, 4819.50.4060

Ms. Kathleen Queenan
Import Manager
John S. Connor, Inc.
Washington-Dulles International Airport
P.O. Box 16182
Washington, D.C. 20041-0182

RE: The tariff classification of paperboard boxes from Belgium

Dear Ms. Queenan:

In your letter dated August 11, 1999, on behalf of your client, Inspirations U.S.A., of Washington, D.C., you requested a tariff classification ruling.

Four sample paperboard boxes were submitted, which will be retained for reference. They are “used to put chocolates in”.

One sample is a gold-colored folding box of non-corrugated paperboard. In its unfolded, flat, condition it measures 7 ¼” x 7 ¼”. Set up and closed it will measure 4” x 3 ¼” x 2 5/8 “. There is no printing on this sample.

A second sample is a red-colored folding box of non-corrugated paperboard, with a gold-colored interior, and gold printing on two of its exterior faces. The printing consists of the words “Pralines” and “Leonidas”, and of an illustration of a Greek warrior. In its unfolded, flat, condition, this box measures 4 ¼” x 4 3/8”. Set up and closed it will measure 3” x 1 5/8” x 1 ¼”. The applicable subheading for these two samples will be 9903.08.10, Harmonized Tariff Schedule of the United States (HTS), which provides for: Articles the product of...Belgium: Folding cartons, boxes and cases, of non-corrugated paper or paperboard (provided for in subheading 4819.20). The rate of duty will be 100 percent ad valorem.

A third sample is a two piece (box and lid) permanently set up box of non-corrugated paper or paperboard. The box per se is gold-colored on all surfaces. The lid is surface-decorated paper or paperboard of a beige or ivory color on its exterior, and is gold-colored on its interior surface. There is no printing on either component. This sample (with lid in place) measures 11 ¾” x 7” x 1 ½”.

The applicable subheading for this sample will be 4819.50.4040, HTS, which provides for: Other (than certain enumerated kinds of) packing containers, including record sleeves: (of paper or paperboard): Rigid boxes and cartons. The rate of duty will be 2.6 percent ad valorem.

The fourth sample is a box of non-corrugated paper or paperboard, permanently set up as to its body but having a closure of four extensions that will be open in condition as imported. Apparently these boxes will be “nested”, one inside another, until ready for use.

This sample is gold-colored on all exterior surfaces, and white on all interior surfaces. There is printing on all exterior surfaces except for three of the closure surfaces. Of the interior surfaces, only three of the closure surfaces contain printing. This sample, when closure is effected, will measure 6” x 3 ½” x 2 ½”.

The applicable subheading for this sample will be 4819.50.4060, HTS, which provides for: Other (than certain enumerated kinds of) packing containers, including record sleeves: (of paper or paperboard): Other (than Rigid boxes and cartons). The rate of duty will be 2.6 percent ad valorem.

We have noted and given careful consideration to your proposed classification for all of these samples: 4819.50.2000, but for various reasons find that this subheading is not applicable. 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.

Sincerely,

Robert B. Swierupski
Director,

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