CLA-2-48:OT:RR:NC:2:234
Ms. Claudia Evans
BDG International, Inc.
840 Tollgate Road
Elgin, IL 60123
RE: The tariff classification of food boxes from China
Dear Ms. Evans:
In your letter dated March 26, 2009, you requested a tariff classification ruling on behalf of your client, Hoffmaster Group.
You submitted three samples of items designated as “Give & Take” food boxes for our examination, Item #05-1035, “Spring Flowers Pie Box”, Item #05-1036, “Spring Flowers Cookie/Candy Box”, and Item #05-1037, “Spring Flowers Cupcake Box”. You state in your letter the food boxes are made out of double white food grade paper and are designed for the Easter line, but will also be available for all of their lines in different designs. The food boxes are made of paper or paperboard and come in various sizes. Sample 1, the pie box, is a flat, one piece assembly made up of paper or paperboard that folds into a square carton that measures approximately 9 ½” (w) x 3 ¼” (d) x 9 ½” (h). The box is assembled by folding and slotting with top flaps that join together into a decorative design which coordinates with the box pattern when fully closed. Sample 2, the cookie/candy box is a flat, one piece assembly made up of paper or paperboard with a bottom panel that unfolds and joins together to comprise a small rectangular container that measures approximately 7” (w) x 3” (d) x 4 ½” (h). The box top flaps connect to create a decorative design to coordinate with the box pattern when fully closed. Sample 3, the cupcake box, is a flat, one piece assembly made up of paper or paperboard that is glued together on the sides. The inside of the box contains a paperboard insert with twelve cut-outs designed to hold one dozen cupcakes in place. The rectangular carton unfolds into a container that measures approximately 12” (w) x 3” (d) x 9” (h). The food boxes are “packaged for retail sale” in a clear cellophane wrapper. The cupcake and pie boxes are packaged singly. The cookie/candy boxes come in a retail package of two. All of the cartons assemble by folding and slotting to form a decorative gift box that is designed to transport and serve food or for the purpose of giving food as a gift.
The applicable subheading for the food boxes will be 4819.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for folding cartons, boxes and cases of non-corrugated paper or paperboard: sanitary food and beverage containers. The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
You have asked whether this product is subject to antidumping duties or countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”).
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 Patricia Wilson at (646) 733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division