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NY J86755

August 12, 2003

CLA-2-48:RR:NC:SP:234 J86755


TARIFF NO.: 4819.50.4020

Mr. Rick Mosley
Kuehne & Nagel, Inc.
101 Wrangler Drive, Suite 201
Coppell, Texas 75019

RE: The tariff classification of paperboard boxes from the Philippines.

Dear Mr. Mosley:

In your letter dated July 14, 2003, you requested a tariff classification ruling on behalf of Tuesday Morning Partners, Ltd.

A sample identified as a decorative “wine bottle box” was submitted for our examination. It is a rigid, cylindrical box, made of non-corrugated paperboard, measuring approximately 4-1/8” in diameter by 12” in height and having a removable lid. The exterior is coated with cream-colored paint, and is additionally decorated with gold-colored rubber or plastic appliques representing sprigs of leaves and berries. The interior is lined with gold-colored paper. A carrying handle made of twisted paper cord is attached near the top of the box.

You have suggested that the imported boxes represented by the sample may be classifiable in subheading 4823.90.6600, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” articles of coated paper/paperboard, i.e., those that are not enumerated in preceding headings of chapter 48, HTS. However, heading 4819, HTS, specifically provides for boxes and other packing containers of paper or paperboard. Since the instant box appears to be suitable for use as a fancy packing container, we find that it qualifies for inclusion in that heading.

The applicable subheading for the above-described box will be 4819.50.4020, HTS, which provides for cartons, boxes, cases, bags and other packing containers of paper or paperboardfiber drums, cans, tubes and similar containers. The duty rate will be 0.5%.

Articles classifiable under subheading 4819.50.4020, HTS, which are products of the Philippines may be entitled to duty-free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

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 646-733-3035.


Robert B. Swierupski

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