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NY I81233




May 7, 2002

CLA-2-48:RR:NC:SP:234 I81233

CATEGORY: CLASSIFICATION

TARIFF NO.: 4819.50.4040

Ms. Linda Moyer
Associated Merchandising Corporation
500 Seventh Avenue
New York, New York 10018

RE: The tariff classification of paperboard boxes from China.

Dear Ms. Moyer:

In your letter dated April 26, 2002, you requested a tariff classification ruling.

A sample identified as a style B1 “paper gift box” was submitted for our examination and is being returned to you as requested. It is a 3-5/8” x 3-5/8” x 1”(H) box made of thin, non-corrugated paperboard. The box, which is covered on the exterior with gold-colored paper, features a removable lid. The interior contains a black, flocked paperboard insert that will presumably serve as a platform for a piece of jewelry or the like.

This box, while of rigid (non-folding) construction, is a type of disposable container typically included with a consumer’s jewelry purchase. It is not especially durable, and is not well suited for long-term use.

The applicable subheading for the B1 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 1.1%.

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 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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