CLA-2-48:RR:NC:SP:234 K89003
Ms. Barbara J. Azzaretti
A & Z Pharmaceutical Inc.
180 Oser Ave., Suite 300
Hauppauge, NY 11788
RE: The tariff classification of cartons, packing trays and labels, of paper or paperboard, from China.
Dear Ms. Azzaretti:
In your letter dated August 20, 2004, you requested a tariff classification ruling. Four samples were submitted for our examination.
The first item is a small, non-corrugated paperboard carton intended to serve as a retail container for an over-the-counter stomach remedy (tablets). It is made of a single sheet of paperboard that has been die-cut, scored, folded, and glued to itself on one side. The ends have been cut and scored in such a way as to form flap closures. The exterior of the carton is printed with drug facts, directions and other product information relating to the tablets that will ultimately be packed within it.
The applicable subheading for the empty carton will be 4819.20.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for folding cartons, boxes and cases, of non-corrugated paper or paperboard, other than sanitary food and beverage containers. The rate of duty will be Free.
The second item is a small, tray-like container of a kind used as packaging for merchandise. It is made of a single sheet of unprinted paperboard that has been die-cut, scored, folded, and glued to itself at each corner. It is presented in flattened condition; the sides and ends must simply be pulled up to form a shallow, open-topped container.
The applicable subheading for the tray-like open packaging container will be 4819.50.4060, HTS, which provides for other (non-enumerated) packing containers of paper or paperboard. The rate of duty will be Free.
The third item is an adhesive-backed paper label intended to be affixed to a package of pain-reliever tablets. It is printed with product information about the tablets. The printing appears to have been produced by a letterpress process.
The applicable subheading for the label will be 4821.10.4000, HTS, which provides for paper and paperboard labels …: printed: other (than certain specified kinds). The rate of duty will be Free.
The fourth item is described as a “corrugated shipping carton.” A small piece of corrugated paperboard, apparently meant to show the material from which the carton is made, was submitted as a sample; a complete sample carton was not submitted. For the purposes of this ruling, it is therefore assumed that the item in question is a conventional shipping carton/box made of corrugated paperboard.
The applicable subheading for the corrugated paperboard shipping carton will be 4819.10.0040, HTS, which provides for cartons, boxes and cases, of corrugated paper or paperboard, other than sanitary food and beverage containers. The rate of duty will be Free.
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 Carl Abramowitz at 646-733-3037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division