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NY F81505

January 7, 2000

CLA-2-48:RR:NC:SP:234 F81505


TARIFF NO.: 4823.90.8500

Ms. Barbara Y. Wierbicki
Tompkins & Davidson, LLP
One Astor Plaza (1515 Broadway)
New York, N.Y. 10036-8901

RE: The tariff classification of paperboard boxes from China.

Dear Ms. Wierbicki:

In your letter dated December 2, 1999, you requested a tariff classification ruling on behalf of your client, Avon Products, Inc. New York Ruling Letter (NYRL) F80319, dated December 9, 1999, was issued in response to that request.

In a subsequent letter dated January 3, 2000, you advised us that the product reference number (“PP” number) given in your original submission of December 2 (and cited in our ruling) was incorrect. The following ruling, which reflects the correct PP number as reported in your letter of January 3, is intended to replace NYRL F80319.

A sample identified as an “Eliza Holiday Box” (# PP201535) was submitted and was returned to you as requested. It is a 5¼” x 4¾” x 2¼”(H) rigid-paperboard box with a hinged, flip-open lid. The exterior (except for the underside) is covered with a material consisting of cellular plastic sheeting backed with a plain woven textile fabric. This material, which has a silver-gray color alternating with black stripes, is considered to be of plastics. The top of the lid is padded with a layer of plastic foam hidden between the paperboard and the fabric-backed plastic sheeting. The box’s interior surfaces and its underside are covered with a black velvet textile fabric. The interior space is completely empty, i.e., devoid of any partitions, fittings or the like.

Although you did not indicate how this item will be sold and used, it does not appear to be an ordinary “packing container.” Even if the box is initially used in the marketing of goods, it is of a kind typically employed in the storage of trinkets or miscellaneous small household items, and is suitable for such long-term use by the consumer. The applicable subheading for the “Eliza Holiday Box” will be 4823.90.8500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of paper or paperboard. The rate of duty will be 2.1%.

We note that the sample is not marked with its country of origin. When imported into the United States, the product will be required to be so marked (e.g., “Box Made in China”), legibly, in a conspicuous place, and in a manner sufficiently permanent to reach the ultimate purchaser or recipient.

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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