NY A87150 - The tariff classification of paper covered paperboard boxes, from China. - United States International Trade Commision Rulings

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A 87150

September 9, 1996

CLA-2-48:RR:NC:GI:234 A 87150

CATEGORY: CLASSIFICATION

TARIFF NO.: 4819.50.4040, 4823.90.6500

Mr. Christopher L. Thayer
Hallmark Cards, Inc.
Kansas City, Missouri 64141

RE: The tariff classification of paper covered paperboard boxes, from China.

Dear Mr. Thayer:

In your letter dated August 26, 1996, you requested a tariff classification ruling for three (3) paper covered paperboard boxes. Samples were submitted, which will be returned to you, as requested.

You describe the samples as follows:

395VVS1069 Floral heart shaped paper container with lid. This item is constructed of a vendors standard paper stock and is over laminated in hi-gloss. The final container dimensions are approximately 4.84" x 4.252" x 1.634". This container will be sold at the retail level as a Valentine's Day gift and will be displayed with other Valentine's Day gifts. It will be imported from China for an approximate unit value of HKD 6.75.

995MSN2814 Mother's Day Treasure Box. This item is a paper box with hinged lid and spine and a 10" satin ribbon closure. The lid is constructed of 128 gsm glossy art, wrapped over 2mm millboard, the side and bottom wraps and hinges also use 128 gsm glossy art. All printed wrapped materials will be over laminated with a matte laminate. This item will be sold at the retail level as a Mother's Day treasure box and will be displayed with other Mother's Day gifts. This item will be produced in China for an approximate unit price of HKD 12.52.

PSB8459A Paper wrapped chest with drawer and hinged lid. The paper chest is constructed of 128 gsm art paper, wrapped over 2mm millboard and has a matte over laminate. The final chest dimensions are approximately 9.203" x 6.75" x 2.5". After importation, this item will be packaged with various domestically produced stationery and then sold at the retail level as a stationery ensemble. This item will be produced in China for an approximate unit price of HKD 16.00.

The applicable subheading for PSB8459A, Paper wrapped chest, will be 4819.50.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated) Cartons, boxes, cases, bags, and other packing containers, of paper, paperboard...etc., Rigid boxes and cartons. The rate of duty will be 4.2 percent.

The applicable subheading for 395VVS1069 Floral heart shaped container, and for 995MSN2814 Mother's Day Treasure Box, will be HTS subheading 4823.90.6500, which provides for: Other (than certain enumerated) articles of coated paper or paperboard. The rate of duty will 4.5 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 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 this ruling, contact National Import Specialist Carl Abramowitz, at (212) 466-5733. Sincerely,

Roger J. Silvestri

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