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NY M84945

July 14, 2006

CLA-2-48:RR:NC:SP:234 M84945


TARIFF NO.: 4819.50.4040

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

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

Dear Ms. Kwok:

In your letter dated June 20, 2006, you requested a tariff classification ruling.

A sample identified as “BOX HOL 06 SLT” (Ref. VSB1806-900B) was submitted for our examination. It is an empty, 8” x 10” x 3”(H) rigid paperboard box incorporating a flip-open lid. All interior and exterior surfaces are covered with black plastic-coated paper. There are no dividers, compartments, fittings or the like inside the box. The top of the lid is printed, in pink characters, with the phrase “sexy little things.” You state that this article will be a promotional item; it appears suitable for the packaging of gift articles or other merchandise.

The applicable subheading for the above-described box will be 4819.50.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for rigid boxes and cartons of 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 HTSUS 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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