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NY A84309




June 19, 1996

CLA-2-48:RR:NC:GI:234 A84309

CATEGORY: CLASSIFICATION

TARIFF NO.: 4817.30.0000; 4823.90.6500

Ms. Cyndi Bergamini
CSI Industries, Inc.
450 Winks Lane
Bensalem, PA 19020

RE: The tariff classification of a "stationery box" and an empty "hexagon box," of paperboard, from China.

Dear Ms. Bergamini:

In your letters dated May 31, 1996 you requested a tariff classification ruling. Two samples were submitted and are being returned to you as requested.

The first item, identified as a "Cardboard 3-tier Stationery Box" (style #008-966078), is made of rigid paperboard covered with design-printed, plastic-coated paper. The top level of this 4 3/8" x 5" x 8 3/8" rectangular box consists of a 1 1/2" deep storage area with a flip-open lid. The storage area is divided into five compartments, four of which are empty, while the fifth holds two pencils. The middle level of the box is in the form of a drawer containing 12 paper note cards with matching envelopes. The lower level is another drawer, this one containing 24 loose sheets of printed paper stationery and 24 matching envelopes.

The applicable subheading for the "Cardboard 3-tier Stationery Box" will be 4817.30.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for boxes, pouches, wallets and writing compendiums, of paper or paperboard, containing an assortment of paper stationery. The rate of duty will be 3.4%.

The second item, identified as a "Cardboard Hexagon Box with 3-tier Organizer Tray" (Style #008-966034), is also made of rigid paperboard covered with design-printed, plastic-coated paper. It is constructed in such a way that it can be expanded or opened up horizontally to reveal a three-level interior, with the tray-like levels "folding into" one another as the article is closed. The box, which has a removable lid, measures 3 3/4" in height and 5 3/8" in width in its closed condition.

The flat, empty "trays" are not compartmentalized or fitted to contain any particular articles; they appear to be suitable for holding and/or displaying virtually any small household items, such as keepsakes, stamps, cosmetics, trinkets and the like. The box does not appear to be of a kind ordinarily used commercially as a packing container for the transport, storage or sale of merchandise.

The applicable subheading for the "Hexagon Box" will be 4823.90.6500, HTS, which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be 4.5%.

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 (212) 466-5733.

Sincerely,

Roger J. Silvestri

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