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NY N008231

April 11, 2007



TARIFF NO.: 4819.60.0000

Mr. Jorge A. Torres
Interlink Trade Services
9100 Austin Drive, Suite 1
Pharr, Texas, 78577

RE: The tariff classification of paperboard file boxes from Mexico

Dear Mr. Torres:

In your letter dated March 12, 2007, on behalf of your client, Esselte Corporation, you requested a tariff classification ruling.

The ruling was requested on file boxes used in offices and households to organize documents, files and similar articles. The boxes are made of paperboard and covered with a design printed paper. They will be imported in different sizes and with assorted design prints. Photographs of a large and a small rectangular file box with different stone pattern designs were submitted. The boxes have label holders attached at the ends.

You suggested classification of the boxes in subheading 4819.50.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other packing containers of paper or paperboard: rigid boxes and cartons. However, the subject file boxes are not packing containers.

The applicable subheading for the file boxes described above will be 4819.60.0000, 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/.

You also inquired if the file boxes could be marked “Made in Mexico” if certain processing steps are performed in Mexico. Your inquiry does not provide enough information to give a ruling on the country of origin status of the product. Your request for an origin ruling should include a detailed description of the materials in their condition as imported into Mexico including their origin. Samples of the die-cut shell and the die-cut wrap as imported into Mexico should be submitted. In addition, please submit a more detailed description of the processing done in Mexico. For example, it is not clear from your description, if any cutting to shape is done in Mexico. When this information is available, you may wish to consider resubmission of your request.

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 Paul Garretto at 646-733-3035.


Robert B. Swierupski

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