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NY H88648

February 20, 2002

CLA-2-48:RR:NC:2:234 H88648


TARIFF NO.: 4819.20.0040; 4819.50.4060

Ms. Kathie Gagliardi
Import Manager
BDP International, Inc.
1796 Sherwin Avenue
Des Plains, Illinois 60018

RE: The tariff classification of paperboard packing containers from China

Dear Ms. Gagliardi:

In your letter dated February 11, 2002, to the District Director of Customs, Chicago, on behalf of your client, Gourmet Today, Inc., you requested a tariff classification ruling. Three samples were submitted, which will be retained for reference.

Sample number 1, which is marked in pen and ink, “Vendor D2’, and not further identified, is a prototype or sample folding carton, of white, unprinted, non-corrugated paperboard. It is constructed of a single sheet of paperboard that has been cut, folded, glued and creased so as to constitute a flat carton measuring 12 ½” x 7 ¼”, with an additional “flap” or “cover”, external to the carton., of the same dimensions..

The applicable subheading for Sample number 1 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, other than sanitary food and beverage containers. The rate of duty will be 0.6 percent ad valorem.

Sample number 2, identified by bar code as Item 48206-00064, is a flat folding container, of corrugated paperboard, constructed of a single sheet, glued along one edge, and cut, folded and creased so as to constitute a folding container, which can be set up without the addition of other materials. It has no cover or closure, and is apparently designed not to require or accommodate any cover or closure. The corrugated paperboard is covered on both faces with bleached paper, the outer surface being coated and printed with pictures of a sleigh containing gifts. In its flat condition, not set up, this article measures about 16 1/8” x 11 ½”. When set up, it will be an open –topped container measuring about 10” x 6” , 7 ½” in height.

Sample number 3, identified by bar code as Item 48206-00013, is like sample number 2 in all material respects. It varies from sample number 2 in the following ways: it is made of non-corrugated paperboard; the picture on the outer surface is that of a house; it’s dimensions flat are about 10 ½” x 5”; as set up it will measure about 6 3/4” x 4”, 5” in height.

The applicable subheading for samples number 2 and 3 will be 4819.50.4060, HTS, which provides for Other (than certain specified) packing containers, of paper or paperboard. The rate of duty will be 1.1 percent ad valorem.

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 646-733-3037.

The merchandise in question may be subject to antidumping duties. A list of AD proceedings at the Department of commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, 14th Street and Constitution Avenue, N.W., Washington, D.C. 20230. Written decisions regarding the scope of AD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification rulings issued by Customs.


Robert B. Swierupski

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