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NY N024954




April 7, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.8600

Ms. Dana Mobley
J.C. Penney Company Inc.
P.O. Box 10001
Dallas, TX 75301-0001

RE: The tariff classification of a shipper tray from Honduras

Dear Ms. Mobley:

In your letter dated March 14, 2008, you requested a tariff classification ruling.

You submitted a sample of a shipper tray filled with packaged t-shirts which will be returned to you as requested. The shipper tray is made of a corrugated paperboard with two interlocking corrugated dividers that form four sections inside the tray. You note that the tray is assembled in Honduras. As per your letter the box measures approximately 18.75” x 18.75” x 4” and has been tested to hold up to 32 pounds. For the purpose of this ruling, the sample submitted was filled with various sizes of boy’s “value pack” t-shirts for display and to demonstrate the manner in which this item will be imported. The shipper tray features the “JCPenney Basics” brand logo and will be discarded once the value packs are sold.

The tariff status of the packing materials or containers will be determined in accordance with General Rule of Interpretation 5, HTSUS (19 U.S.C. 1202). General Rule of Interpretation (“GRI”) 5(b) HTSUS, provides that: packing materials and packing containers entered with the goods therein shall be classified with the good if they are of a kind normally used for packing such goods.

However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.

You note that the shipper tray will be filled with “value packs” of either t-shirts or briefs as a convenience in order to be easily unpacked and displayed by floor stockers for sale to the consumer. The shipper tray will be unpacked from a larger shipping carton which would serve to contain and protect the tray and the t-shirts or briefs. The shipper tray which is suitable for multi-use, as packing materials and a display unit, meets the guidelines as noted in General Rule of Interpretation 5(b) of the Harmonized Tariff Schedule of the United States (HTSUS). Since the shipper tray also functions as a display rather than just a “packing container” and is suitable for repetitive use, it should be classified separately from the textile items held within it.

Accordingly, the applicable subheading for the shipper tray not including the pre-inserted, pre-packaged textile goods, will be 4823.90.8600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for: other (non-enumerated) articles of paper or paperboard. 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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