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NY L89319

December 27, 2005

CLA-2-48:RR:NC:SP:234 L89319


TARIFF NO.: 4823.90.6600

Ms. Irene Kwok
C Group HK Limited c/o Mr. Zakir Ally
12 W. 57th Street, 5th Floor
New York, N.Y. 10019

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

Dear Ms. Kwok:

In your letter dated December 9, 2005, you requested a tariff classification ruling.

A sample of an empty box (ref. “LOG-IRENE”) was submitted for our examination. The box, which measures 8” x 10” x 3”(H) and has an attached flip-open lid, is made of thick, rigid non-corrugated paperboard panels. The exterior is covered with white, glossy coated paper. The interior, which does not have any partitions, fittings or the like, is lined with a silvery, mirror-like film that appears to be of metallized plastic. Although you refer to it as a “packaging box,” the article appears to be sufficiently durable and attractive to render it suitable for long-term use as a household storage receptacle.

The applicable subheading for the “LOG-IRENE” box will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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