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NY L87722




October 6, 2005

CLA-2-48:RR:NC:SP:234 L87722

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.6600

Mr. Gordon C. Anderson
C.H. Robinson Worldwide, Inc.
8855 Columbine Road, Suite 400
Eden Prairie, MN 55347-4148

RE: The tariff classification of a paperboard “trunk” set from China.

Dear Mr. Anderson:

In your letter dated September 15, 2005, you requested a tariff classification ruling on behalf of Walnut Hollow Farm Inc.

A sample of a 3-piece “decorative trunk set” (Item # 26700) was submitted for our examination. It is a nested set of three small trunks or cases made of paperboard and covered on the exterior with glossy white, coated paper. Each trunk features a flexible plastic carrying handle and a flip-open lid (attached by a “hinge” formed by the paper covering), which can be secured in the closed position by means of a non-locking metal clasp. The largest of the trunks measures approximately 5½” x 9½” x 11¾”, while the smallest is 3½” x 5½” x 7¾”.

The trunks, whose walls are made from paperboard having a thickness of about 1¾ mm, are not of substantial construction, but are of a kind suitable for use as decorative, light-duty household receptacles.

The applicable subheading for the #26700 “decorative trunk set” will be 4823.90.6600, 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 Free.

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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