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NY J89351





October 14, 2003

CLA-2-48:RR:NC:SP:234 J89351

CATEGORY: CLASSIFICATION

TARIFF NO.: 4819.20.0040

Ms. Irene Kwok c/o Mr. Zakir Ally
CDP Asia Ltd.
12 W. 57th St., 5th floor
New York, NY 10019

RE: The tariff classification of paperboard folding boxes from China.

Dear Ms. Kwok:

In your letter dated September 5, 2003, you requested a tariff classification ruling.

A sample identified as a “foldable paper box” (item # C-89343) was submitted for our examination. It is a disposable, non-corrugated paperboard carton suitable for packing a small piece of merchandise. It is made of a single sheet of thin, glossy white paperboard that has been cut, scored, slotted and folded so as to form a one-piece box having a flap closure that wraps over the top. A short length of textile ribbon is tied onto the top as a handle. In addition, the top flap is prominently printed with the name of a well-known designer/brand. When set up, the box measures approximately 5½” x 1½” x 3”(H).

The applicable subheading for the # C-89343 box will be 4819.20.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for folding cartons, boxes and cases, of non-corrugated paper or paperboard, other than sanitary food and beverage containers. The rate of duty will be 0.3%.

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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