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NY L88336

October 27, 2005

CLA-2-48:RR:NC:SP:234 L88336


TARIFF NO.: 4819.20.0040

Ms. Sue Kealy
Lynn Roberts International, Inc.
9100 F Street
Omaha, NE 68127-1308

RE: The tariff classification of paperboard gift boxes from China.

Dear Ms. Kealy:

In your letter dated October 13, 2005, you requested a tariff classification ruling.

A sample was submitted for our examination. It consists of two “holographic foldable cookie boxes” packed together in a plastic bag with a stapled retail header card. Each box is a “folding carton” in the form of a single, irregularly shaped sheet of non-corrugated paperboard (approximately 0.33 mm in thickness) that has been scored, perforated, folded and glued to itself so as to form a one-piece box having flap closures at the top and the bottom. The top flaps incorporate vertical extensions with openings that form a carrying handle. One side panel features a decoratively shaped, clear plastic window. A blank gift tag (in the same shape as the decorative side-panel window) is tied to the top of the box.

The boxes are presented in flat condition but can be expanded to form complete containers, each measuring 3-3/8” x 7” x 6”(H). Their shiny exterior surfaces are printed with repetitive holographic designs. The two boxes differ only in color and window/gift-tag shape.

The applicable subheading for the above-described merchandise will be 4819.20.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for cartons, boxes, cases and other packing containers, of paper or paperboard : folding cartons, boxes and cases, of non-corrugated paper or paperboard: other than sanitary food and beverage containers. 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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