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NY 894296




February 3, 1994

CLA-2-48:S:N8:234 894296

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.6500

Ms. Kim K. Gabehart
Robert F. Barnes Customs Brokers
P.O. Box 60353 AMF
Houston, Texas 77032

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

Dear Ms. Gabehart:

In your letter dated January 18, 1994, on behalf of Harbert Industries (Milwaukee, WI), you requested a tariff classification ruling.

A sample was submitted and will be retained for reference. It is an open-topped, rigid paperboard box covered with design-printed coated paper. The box has the shape of an upside-down frustum of a pyramid. That is, its upper opening is 5 inches square, and its trapezoid-shaped sides taper down to a base measuring about 4 inches square.

You indicate that this item is intended to be a "general use container," e.g., to hold candy, potpourri, plants, etc. It does not appear to be the type of item which would ordinarily be used commercially as a "packing container" for transportation, storage or sale of merchandise.

The applicable subheading for the open paperboard box will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be 5.6%.

We note that the sample is not marked with its country of origin. The goods will be required to be so marked, legibly and in a conspicuous place, when imported into the United States.

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

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