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NY N014175




August 10, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4819.50.4060

Mr. Michael R. Toole
Vandegrift Forwarding Company, Inc.
One Evertrust Plaza
Jersey City, NJ 07302

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

Dear Mr. Toole:

In your letter dated July 11, 2007, on behalf of International Packaging Solutions, you requested a tariff classification ruling.

The sample submitted, style 139571, is a two piece knockdown non-corrugated paperboard box measuring 8-1/2” long x 8-1/2” wide x 1-1/4” deep. The lid has a clear cellophane window measuring 5-1/2” x 5-1/2”. The box will be assembled for use as a gift box containing merchandise and put up for retail sale.

You suggest classification in 4819.20.0040, Harmonized Tariff Schedule of the United States (HTSUS). It has been U. S. Customs and Border Protection policy to classify boxes that are not of one piece construction in subheading 4819.50.4060, HTSUS.

The applicable subheading for the knockdown paperboard box will be 4819.50.4060, HTSUS, which provides for other packing containers, of paper or paperboard; other; other; other. The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Patricia Wilson at 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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