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NY K86743

June 22, 2004
CLA-2-48:RR:NC:SP:234 K86743


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 June 2, 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 consisting of a main (lower) section, presented in flat condition requiring set-up, accompanied by a separate, ready-to-use top that will serve as a removable lid. The box is intended to ultimately serve as a retail container for a cosmetic product gift set or other merchandise.

The main section 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 (with its lid in place) measures 6¾” x 8½” x 4½”(H).

Although the exterior of the submitted sample is printed merely with a repetitive floral 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 front panel of the box’s main section has an affixed 1¼” x 2½” metal holder for a label, and the top surface of the lid incorporates a paperboard frame into which a photo or other printed paper could be inserted for display.

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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