United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2004 NY Rulings > NY K89349 - NY K89399 > NY K89380

Previous Ruling Next Ruling
NY K89380

September 21, 2004

CLA-2-48:RR:NC:SP:234 K89380


TARIFF NO.: 4819.50.4040

Mr. Ernest Howard
International Packaging Corporation
P.O. Box 427
Pawtucket, RI 02860

RE: The tariff classification of a paperboard box from China.

Dear Mr. Howard:

In your letter dated September 3, 2004, you requested a tariff classification ruling.

A sample identified as item 16FR, a box intended to hold a bracelet for retail sale, was submitted for our examination. The box, which is made of thin, non-corrugated paperboard (approximately 1/32” thick), measures 1½” x 8” x ¾”(H) and has a removable lid. The bottom portion is covered with a gold-colored “foil paper,” while the lid is covered with embossed white paper imprinted with a jeweler’s name. The interior of the box contains a paperboard platform insert covered with textile-backed polyurethane sheeting. The insert incorporates two elastic bands intended to secure a bracelet.

We find that while the above-described box is of rigid (non-folding) construction, it is nevertheless a type of disposable container typically included with a consumer’s jewelry purchase. It can easily be broken or torn by finger pressure, and is not especially durable or suitable for long-term use.

The applicable subheading for the # 16FR 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 paperboard : rigid boxes and cartons. The rate of duty will be Free.

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

Previous Ruling Next Ruling

See also: