CLA-2-39:S:N:N6:221 804465

Mr. David Wastchak
Health Science Laboratories
1818 Grand Avenue
Phoenix, Arizona 85007

RE: The tariff classification of plastic ointment tubes, cardboard boxes and ceramic jars from Malaysia.

Dear Mr. Wastchak:

In your letter dated November 17, 1994, you requested a tariff classification ruling.

The plastic ointment tubes, cardboard boxes and ceramic jars will be used to package cosmetic ointments and gels.

The applicable subheading for the plastic ointment tube will be 3923.90.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing or goods, of plastics, other. The rate of duty will be 3 percent ad valorem.

The applicable subheading for the cardboard boxes, if corrugated, will be 4819.10.0040, HTS, which provides for cartons, boxes and cases, of corrugated paper or paperboard. The rate of duty will be 2.8 percent ad valorem.

The applicable subheading for the ceramic jars will be 6909.90.0000, HTS, which provides for ceramic pots, jars and similar articles of a kind used for the conveyance or packing of goods, other. The rate of duty will be 8 percent ad valorem.

Articles classifiable under subheadings 3923.90.0000, 4819.10.0040 and 6909.90.0000, HTS, which are products of Malaysia are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations.

We are unable to provide a ruling for the paper leaflets and the cardboard boxes, if noncorrugated. If you wish to request a binding ruling for these articles, please submit a sample of the paper leaflets, and state whether the boxes are imported set up or folded.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director
New York Seaport