CLA-2-48:OT:RR:NC:2:234
Ms. Mariana J. Vincent
Reliant Customs Broker
9925 Via de la Amistad
San Diego, CA 92154
RE: The tariff classification of paperboard inserts from Mexico
Dear Ms. Vincent:
In your letter dated September 23, 2010, you requested a tariff classification ruling on behalf of your client, Reliable Container Corp.
The ruling was requested on several paperboard items to be used for packaging. You submitted several samples for our examination. You state in your letter that the paperboard articles are coated with china clay (kaolin) or made up of recycled Kraft paperboard. You also state that the articles are designed for use as dry cleaning clothing guards, food packaging inserts, boxes for packaging office products and inserts in the packaging of electronics. The subject samples are labeled #1 - collar insert, #2 - shirt pad, #3 - food packaging insert, #4 - tie/belt holder, #5 - bowtie collar holder, #6 - shirt shoulder guard, #7 - bust shape, #8 - two piece box top and bottom, #9 - bowtie holder and #10 - Kraft paperboard insert.
The articles used in the dry cleaning industry as clothing guards include the collar insert - 3.75 cm (2 inches) x 25.5 cm (10 inches), shirt pad - 39.37 cm (16 inches) x 66.04 cm (26 inches), tie/belt holder - 11.43 cm (4.5 inches) x 12.065 cm (4.75 inches), bowtie collar holder - 20.32 cm (8 inches) x 6.35 cm (2.5 inches), shirt shoulder guard - 43.18 cm (17 inches) x 15.24 cm (6 inches), bust shape - 58.42 cm (23 inches) x 40.64 cm (16 inches) and bowtie holder - 44.45 cm (17.5 inches) x 12.7 cm (6 inches).
The remaining samples designed for use in the packaging of food, electronics or office products include the food packaging insert, two piece box (top and bottom) and Kraft paperboard insert. These articles measure approximately; food packaging insert - 17.78 cm (7 inches) x 48.90 cm (19 inches), two piece box - 19.685 cm (7.75 inches) x 29.845 cm (11.75 inches), unassembled and Kraft paperboard insert - 8 inches squared.
All of the paperboard items are coated on one side with china clay (kaolin) with the exception of item 10 which is constructed of Kraft recycle paperboard. Items 1, 2, 3, and 10 are articles which are cut into squares or rectangular shapes. Items 4, 5, 6, 7, 8, and 9 are articles which are cut to shape or size.
The applicable subheading for the two piece box will be 4819.50.4060, (HTSUS), which provides for Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers: Other (than certain specified kinds). The rate of duty will be Free.
The applicable subheading for the tie/belt holder, bowtie collar holder, shirt shoulder guard, bust shape and bowtie holder will be 4823.90.8600, (HTSUS), which provides for other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape…other, other.. 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/.
Your inquiry does not provide enough information to give a classification ruling on item numbers 1, 2, 3 and 10, the articles as described above. Your request for a ruling on these items should include the following additional information: the weight of the paperboard in grams per square meter and the percentage by weight of the total fiber content consisting of wood fibers obtained by mechanical process, chemical sulfate or soda process, chemical sulfite process, or semi chemical process, as appropriate. In addition, for item number 10 please include whether it is uniformly bleached throughout the mass. When this information is available, you may wish to consider resubmission of your request. If you decide to resubmit your request, please include a copy of this letter.
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 (646) 733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division