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NY F87625




June 12, 2000

CLA-2-48:RR:NC:SP:234 F87625

CATEGORY: CLASSIFICATION

TARIFF NO.: 4819.50.4040

Mr. Paul Cheung
CDP Asia Ltd.
26/F., Tower A, Southmark
11 Yip Hing Street
Aberdeen, HONG KONG

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

Dear Mr. Cheung:

In your letter dated May 16, 2000, you requested a tariff classification ruling.

A sample identified as item C-54137 was submitted and will be retained for reference. It is a rigid paperboard box, approximately 9” x 10” x 2-3/8”(H), with a removable lid. With the exception of the bottom, all exterior surfaces are covered with a pink-colored, nonwoven polyester textile fabric. The interior surfaces and the bottom are covered with pink-colored paper. There are no compartments, fittings or the like inside the box. You indicate that the item will be used for packaging.

For tariff purposes, the paperboard will be regarded as the material that imparts the essential character of the composite product. There is insufficient textile fabric in this instance to cause the product to lose its identity as an article of paperboard.

The applicable subheading for the C-54137 box will be 4819.50.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) packing containers, of paper or paperboardrigid boxes and cartons. The rate of duty will be 2.1%.

We note that the sample is not marked with its country of origin. Unless excepted by law, section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), requires such marking (e.g., “Box Made in China”) on imported foreign articles, and that it be legible, in a conspicuous place and sufficiently permanent to reach the ultimate purchaser. 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 212-637-7060.

Sincerely,

Robert B. Swierupski
Director,

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