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NY K86742

June 22, 2004
CLA-2-48:RR:NC:SP:234 K86742


TARIFF NO.: 4819.50.4040

Ms. Joanna Sasso
Knoll Printing and Packaging, Inc.
35 Powerhouse Road
Roslyn Heights, NY 11577

RE: The tariff classification of empty paperboard packaging boxes from China.

Dear Ms. Sasso:

In your letter dated May 28, 2004, you requested a tariff classification ruling.

A sample was submitted for our examination and is being returned to you as requested. It is a paperboard box, in flat condition, intended to ultimately serve as a retail container for a cosmetic product gift set. It consists of several pieces of rigid, non-corrugated paperboard that have been placed edge-to-edge and united with a common connective covering of coated paper. That is, the coated paper is laminated to the paperboard pieces in such a way that it serves to hold them together and form hinges between them. The covered paperboard pieces are, in addition, glued to each other in several strategic locations. The box can be “set up” by a simple manipulation involving pulling up the side panels and gluing each of the four corners together by means of self-contained adhesive strips. When set up, the box measures 9-7/8” x 6-1/4” x 2-1/2”(H), and features a hinged, flip-open lid. You state that the boxes will be imported in their flat state to reduce shipping costs by minimizing bulk.

Although the exterior of the submitted sample is printed merely with a repetitive design, you have advised by telephone that the actual imported boxes will be printed with logos, brand names, ingredients, and/or other product information relating to the retail goods that will be packed inside them following importation.

The applicable subheading for the above-described boxes 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 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

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