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NY F86004

April 25, 2000

CLA-2-48:RR:NC:SP:234 F86004


TARIFF NO.: 4819.50.4040

Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153

RE: The tariff classification of paperboard boxes from China.

Dear Mr. Hoffacker:

In your letter dated April 13, 2000, you requested a tariff classification ruling on behalf of Consolidated Stores, Inc.

A sample identified as a “bottle box” (item #F453B) was submitted and is being returned to you as requested. It is a rigid, non-corrugated paperboard box, measuring approximately 4¾” x 4¾” x 13¾”(H), with a removable lid. The exterior surfaces are painted, and a slightly raised, contoured papier-mache representation of a snowman is affixed to the front panel. A loop of wire ornamented with a straw bow is attached near the top of the box as a handle. The interior of the box is not fitted to hold any particular type of article, and is therefore suitable for packing or storing tall items of various kinds.

The applicable subheading for the #F453B box will be 4819.50.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) packing containers of paper or paperboardrigid boxes and cartons. The rate of duty will be 2.1%.

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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