CLA-2 CO:R:C:G: 083060 JLJ
Mr. S. A. Germain
Germain Manufacturing
R.R. #5
Belleville, Ontario K8N 4Z5
Canada
RE: Paperboard boxes
Dear Mr. Germain:
You requested tariff classifications under the Harmonized
Tariff Schedule of the United States Annotated (HTSUSA) for
three paperboard boxes called Bijou-Boxes manufactured in
Canada. You submitted samples of each along with your request.
FACTS:
The boxes in question are called Bijou-Boxes. The three
styles are called Traveler, Standup and Flip-Top. All three
boxes have paperboard frames and are covered with textile
flocked paper.
The Traveler has a lid which flips open and two velcro-
type closures to close the lid. The Flip-Top has a lid which
flips open, with no closures. The Standup is an open-faced
box.
ISSUE:
How are these boxes classified under the HTSUSA?
-2-
LAW AND ANALYSIS:
These boxes are intended to store items, not simply to
pack them. They are all of paperboard. They are covered with
flocked (i.e., coated) paper. Since there is no more specific
provision to cover these boxes, they are classifiable under the
provision for other articles of paperboard: other: other:
other: of coated paper or paperboard: other, in subheading
4823.90.6500, HTSUSA, dutiable at the rate of 5.6 percent ad
valorem. Merchandise originating in Canada and classified in
this subheading is eligible for a reduced duty rate of 3.3
percent ad valorem under the United States-Canada Free Trade
Agreement, if all applicable regulations are met.
HOLDING:
Those boxes are classified in subheading 4823.90.6500,
HTSUSA.
Sincerely,
John Durant, Director
Commercial Rulings Division
6 cc: Area Dir., N.Y. Seaport (NIS-234 and NIS-341)
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083060 JLJ