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NY F82117




January 18, 2000

CLA-2-48:RR:NC:2:234 F82117

CATEGORY: CLASSIFICATION

TARIFF NO.: 4819.20.0040, 9903.08.10

Ms. Ruby L. Wood
Senior Vice President
Evans and Wood & Co., Inc.
P.O. Box 610005,
DFW Airport, Texas 75261

RE: The tariff classification of “Box Bag” from England

Dear Ms. Wood:

In your letter dated January 11, 2000, on behalf of your client, The Container Store of Dallas, Texas, you requested a tariff classification ruling.

Three samples were submitted, which will be retained for reference. They are individually packaged folding cartons of non-corrugated paperboard, designated “Box Bag”, in three sizes: size 5, size 6, and size 8. In flat, folded condition, size 5 measures 29.25 cm in length and 21.75 cm in width. Size 8 measures 57 cm in length and 19 cm in width. (Size 6 is intermediate.)

An illustration printed on the plastic packaging containing each “box bag” shows that when assembled, the article will have a tapered closure at the top, with a protruding handle.

The applicable subheading for the “box bags” described will be 4819.20.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Folding cartons, boxes and cases, of non-corrugated paper or paperboard. The normal trade relations rate of duty would be 1.1 percent ad valorem.

However, the HTS has been modified by adding the following superior heading and subheading to subchapter III of chapter 99:

Articles the product ofthe United Kingdom:

9903.08.10, Folding cartons, boxes and cases, of noncorrugated paper or paperboard (provided for in subheading 4819.20).

Under this provision, “Box Bags” from England, classified under subheading 4819.20.0040, HTS, are subject to a 100 percent ad valorem rate of duty.

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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