United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2006 NY Rulings > NY M85059 - NY M85110 > NY M85081

Previous Ruling Next Ruling
NY M85081

July 28, 2006

CLA-2-48:RR:NC:SP:234 M85081


TARIFF NO.: 4819.60.0000

Ms. Geri Davidson
The Container Store
500 Freeport Parkway
Coppell, TX 75019

RE: The tariff classification of a paperboard storage box from Lithuania.

Dear Ms. Davidson:

In your letter dated June 13, 2006, together with a follow-up submission received here on July 14, 2006, you requested a tariff classification ruling.

A sample identified as an “artist box” (SKU # 10036422) was submitted for our examination. It is a non-corrugated paperboard box, approximately 13” x 19” x 3”(H), with a removable lid. The box is held together with metal rivets. All of its exterior surfaces are covered with a smooth, lustrous white paper. Two small metal frames, each suitable for holding/displaying a label or indication card, are attached to the exterior (one on an end panel and the other on a side panel). The lid is reinforced with metal edging and corners. You state that the box could be used to store a collection of art projects or other large flat items.

The applicable subheading for the SKU # 10036422 “artist box” will be 4819.60.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for box files, letter trays, storage boxes and similar articles, of paper or paperboard, of a kind used in offices, shops or the like. 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

Previous Ruling Next Ruling

See also: