CLA-2-48:OT:RR:NC:2:234
Ms. Debbie Taylor
The Container Store
500 Freeport Parkway
Coppell, TX 75019
RE: The tariff classification of “Magazine Boxes” from Italy
Dear Ms. Taylor:
In your letter dated April 2, 2009 you requested a tariff classification ruling.
You submitted a sample designated as SKU# 10045264, “Magazine Boxes” (Pkg/4) for our examination. The magazine files have a black/white design print and are constructed of recycled corrugated paperboard. Two boxes are joined together by a perforation that can be broken to separate each file for individual use. The separated item is a one piece collapsible box that is flat and unassembled. You state in your letter the magazine file measures 4 1/8” x 10 1/2” x 12” and that paper labels were not available at this time to be included with the sample. There is a grasp hole on the back panel for easy gripping. The purpose of the magazine boxes is to organize papers, store files and hold magazines. The four piece magazine boxes are packaged in a clear cellophane wrapper. They are designed to be used at home or in the office.
The applicable subheading for the “Magazine Boxes” will be 4819.60.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like. 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/.
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