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NY I84779

August 12, 2002

CLA-2-48:RR:NC:SP:234 I84779


TARIFF NO.: 4819.50.4020

Mr. Troy Myers
Limited Logistics Services
Four Limited Parkway East
Reynoldsburg, OH 43068-5300

RE: The tariff classification of tubular packing containers made of paperboard and plastic, from China.

Dear Mr. Myers:

In your letters dated July 9 and July 30, 2002, you requested a tariff classification ruling on behalf of Bath and Body Works, Inc.

A sample of a packing container identified as style #42626 (120187) was submitted for our examination and is being returned to you as requested. It consists of a clear acetate cylinder, about 2-7/8” in diameter by 5-3/4” in length, with a rigid, design-printed paperboard closure at each end. Each of the closures is a cup-like object that fits over the end of the plastic tube. The paperboard components are said to comprise approximately 75% of the weight and 72% of the value of the overall product.

You state that this article will be imported empty and then assembled with other products to produce a manicure/pedicure gift set to be sold in retail stores.

The applicable subheading for the paperboard/plastic tubular container will be 4819.50.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) packing containers of paper or paperboardfiber drums, cans, tubes and similar containers. The rate of duty will be 1.1%.

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 646-733-3037.


Robert B. Swierupski

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