NY 862459
APR 24 1991
CLA-2-48:S:N1:234 862459
Mr. Harold Mistler
167-10 South Conduit Avenue
Jamaica, New York 11434
RE: The tariff classification of a cardboard box from Germany.
Dear Mr. Mistler:
In your letter dated April 10, 1991, on behalf of Access
International (Stamford, CT), you requested a tariff
classification ruling.
A sample was submitted and will be retained for reference.
It is a 5 x 8 x 14 cm flip-open paperboard box intended to serve
as retail packaging for perfume. The exterior of the box is
coated or covered with a thin, blue-and-gold colored plastic
film, while the interior is lined with a mirror-like metallized
plastic film. The interior also incorporates a recessed
platform, made of cardboard and plastic, designed to hold a small
bottle; an embossed tissue-paper pad is included as well.
The applicable subheading for the above-described box will
be 4819.50.4040, Harmonized Tariff Schedule of the United States
(HTS), which provides for other (than certain enumerated) packing
containers of paper or paperboard: rigid boxes and cartons. The
rate of duty will be 5.3%.
We note that the bottom of the sample is marked "Made For
Tiffany & Co., New York, N.Y. 10022." Such marking would be
acceptable if the box is to be filled with a product made in the
United States. Otherwise, additional wording indicating the
country of origin of the eventual contents would likely be
required to avoid misleading the ultimate purchaser of the
perfume. In either circumstance, the outer cartons in which the
retail boxes are imported will be required to be marked "Made in
Germany."
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