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NY N014186

August 10, 2007



TARIFF NO.: 4819.50.4040

Mr. Michael R. Toole
Vandegrift Forwarding Company, Inc.
One Evertrust Plaza
Jersey City, NJ 07302

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

Dear Mr. Toole:

In your letter dated July 11, 2007, on behalf of International Packaging Solutions, you requested a tariff classification ruling.

The sample submitted, style 135431, is a rigid non-corrugated paperboard box measuring 12-1/2” long x 5-3/4” high x 5-7/8” deep, with a hinged lid. A metal clasp secures the hinged lid to the bottom of the box. The box is covered with red colored paper and lined with polyethylene foam. The foam liner is die-cut in the shape of a single piece of stemware. After importation the gift box will be put up for retail sale with the stemware.

The applicable subheading for the rigid paperboard box will be 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. 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 Patricia Wilson at 646-733-3037.


Robert B. Swierupski

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