HQ H137557
CLA-2 OT:RR:CTF:TCM H137557 TSM
Mr. Michael R. Toole
Vandergrift Forwarding Company Inc.
One Evertrust Plaza
Jersey City, NJ 07302
RE: Modification of N014187; Classification of a rigid paperboard box.
Dear Mr. Toole:
This is in reference to New York Ruling Letter (NY) N014187, issued to International Packaging Solutions on August 10, 2007, concerning a tariff classification of a rigid paperboard box from China. In that ruling, U.S. Customs and Border Protection (“CBP”) classified the subject merchandise under subheading 4819.50.40, HTSUS, which provides for “Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Other packing containers, including record sleeves: Other.” Upon additional review, we have found this classification to be incorrect. For the reasons set forth below we hereby modify NY N014187.
Pursuant to section 625(c)(1), Tariff Act of 1930 (19 U.S.C. § 1625 (c)(1)), as amended by section 623 of Title VI (Customs Modernization) of the North American Free Trade Agreement Implementation Act (Pub. L. 103-182, 107 Stat. 2057), a notice was published in the Customs Bulletin, Volume 49, No. 26, on July 1, 2015, proposing to modify NY N014187, and revoke any treatment accorded to substantially identical transactions. No comments were received in response to this notice.
FACTS:
NY N014187, issued to International Packaging Solutions on August 10, 2007, describes the subject merchandise as follows:
The submitted sample, style 138182, is a rigid, non-corrugated paperboard box measuring 5-7/8" long x 5" high x 5-1/2" deep, with a lid. The interior of the box is lined with polyethylene foam, die cut in the shape of a Christmas ornament. The white colored box will be used as a gift box, put up for sale, with a Christmas ornament inside.
ISSUE:
Whether the paperboard box at issue is classified in heading 4819, HTSUS, as “cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers,” or in heading 4202, HTSUS, as “jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper”?
LAW AND ANALYSIS:
Classification under the HTSUS is made in accordance with the General Rules of Interpretation (GRIs). GRI 1 provides that the classification of goods shall be determined according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs 2 through 6 may then be applied in order.
In addition, in interpreting the HTSUS, the Explanatory Notes (ENs) of the Harmonized Commodity Description and Coding System may be utilized. The ENs, although not dispositive or legally binding, provide a commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTSUS. See T.D. 89-80, 54 Fed. Reg. 35127 (August 23, 1989).
The HTSUS provisions under consideration are as follows:
4202 Trunks, suitcases, vanity cases, attaché cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper
* * *
4819 Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like
Explanatory Note to Heading 4202, HTSUS, provides, in pertinent part, the following:
The term “jewellery boxes” covers not only boxes specially designed for keeping jewellery, but also similar lidded containers of various dimensions (with or without hinges or fasteners) specially shaped or fitted to contain one or more pieces of jewellery and normally lined with textile material, of the type in which articles of jewellery are presented and sold and which are suitable for long term use.
The subject paperboard boxes are lidded containers, designed to fit specific Christmas ornaments and suitable for long term use. As such, they are “similar lidded containers” within the meaning of the above-referenced EN to heading 4202, HTSUS. Thus, we find that they are specifically provided for and therefore classified in heading 4202, HTSUS, which provides for “Trunks, suitcases, vanity cases, attaché cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper.” See HQ 089825, dated April 9, 1993; see also NY C86989, dated April 30, 1998; NY I88914, dated November 29, 2002; and NY N012302, dated July 5, 2007.
We note that classification of articles of heading 4202, HTSUS, at the six-digit subheading level is determined according to the material that covers the outer surface of the merchandise. As the facts of NY N014187 are silent regarding the outer surface of the subject paperboard box, we will not provide the full subheading classification here.
HOLDING:
By application of GRI 1, the subject rigid paperboard box is classified in heading 4202, HTSUS, which provides for “Trunks, suitcases, vanity cases, attaché cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; traveling bags, insulated food or beverage bags, toiletry bags, knapsacks and backpacks, handbags, shopping bags, wallets, purses, map cases, cigarette cases, tobacco pouches, tool bags, sports bags, bottle cases, jewelry boxes, powder cases, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanized fiber or of paperboard, or wholly or mainly covered with such materials or with paper.” Classification beyond the four digit heading level will be determined based on the material that comprises the outer surface of the subject merchandise.
EFFECT ON OTHER RULINGS:
NY N014187, dated August 10, 2007, is hereby MODIFIED.
In accordance with 19 U.S.C. § 1625(c), this ruling will become effective 60 days after its publication in the Customs Bulletin.
Sincerely,
Myles B. Harmon, Director
Commercial and Trade Facilitation Division