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NY 877980




September 22, 1992

CLA-2-48:S:N1:234 877980

CATEGORY: CLASSIFICATION

TARIFF NO.: 4819.50.4060

Mr. Robert Ambriano
Meadows Wye & Co., Inc.
2506 Forest Avenue
Staten Island, N.Y. 10303

RE: The tariff classification of replacement paperboard slip cases, from Hong Kong.

Dear Mr. Ambriano:

In your letter dated Sept. 3, 1992, on behalf of your client, Octopus Books Inc., you requested a tariff classification ruling.

A sample was submitted, which will be retained for reference. It is a paperboard rigid slip case designed to hold one or more books of a series entitled "Kitchen Library", published by Williams Sonoma, San Francisco, California.

The slip case measures approximately 8 3/4" x 9" x 2 1/2", and is a five-sided container, being open (without a closure) on the 6th side. It is printed on all exterior surfaces, and is marked "Printed in Hong Kong" in appropriate proximity to the U.S. address of the Williams Sonoma Company. (The marking is taken to refer to the intended contents of the slip case.)

You propose classification for the slip case in HTS subheading 4819.10.00, as a "carton, box or case of corrugated paper or paperboard". As the sample is not made of corrugated paper or paperboard, but of smooth, unitary, boxboard, we do not concur.

The applicable subheading for the slip case will be 4819.50.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated) packing containers, of paperboard. The rate of duty will be 5.3 percent.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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