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NY F81077

January 19, 2000

CLA-2-48:RR:NC:SP:234 F81077


TARIFF NO.: 4823.90.6500

Ms. Irene Kwok
CDP Asia Ltd.
26/F., Tower A, Southmark
11 Yip Hing Street
Aberdeen, HONG KONG

RE: The tariff classification of paperboard boxes from India.

Dear Ms. Kwok:

In your letter dated December 21, 1999, you requested a tariff classification ruling.

A sample identified as a “round-shaped wooden box with gloss lamination (C-50612)” was submitted and will be retained for reference. It is a cylindrical box, about 4 inches in diameter and 1¾” in height, with a domed, removable lid. All of its surfaces are coated with glossy paint and/or lacquer (solid black on the inside and on the bottom, designs on the top and sides). Although you indicate that the box is made of wood, the sample appears to be composed of rigid paperboard. The article is of a kind suitable for use as a decorative receptacle for trinkets or miscellaneous small household items.

The applicable subheading for the C-50612 box 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 2.2%.

Articles classifiable under subheading 4823.90.6500, HTS, which are products of India are currently entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP, however, is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check the Customs Web site at www.customs.gov. At the Web site, click on "CEBB" and then search for the term "GSP".

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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