CLA-2-48:OT:RR:NC:2:234

Ms. Melanie Geier
OfficeMax
263 Shuman Blvd.
Naperville, IL 60563

RE: The tariff classification of paperboard jewelry and trinket boxes from China.

Dear Ms. Geier:

In your letter dated June 4, 2013, you requested a tariff classification ruling.

The ruling was requested on paper board jewelry and trinket boxes. The boxes have a detachable lid and the inside of the box contains a sheet of cotton wadding sized to fit the box. The box will be imported in packs of 10, 25, 50 and 100 and is meant for retail sale. Five samples accompanied your ruling request:

Style WBK041002 is a brown kraft paperboard box. The item measures approximately 8” (L) x 2” (W) x 1” (D).

Styled WBW041003 is a white paperboard box with a plastic matte laminate. The item measures approximately 8” (L) x 2” (W) x 1” (D).

Style NBS041001 is a silver paperboard box. The item measures approximately 31/2” (L) x 31/2” (W) x 1” (D).

Style RBK-0410-25 is a brown kraft paperboard box. The item measures approximately 11/2” (L) x 11/2” (W) x 1” (D).

Style RBS-0410-10 is a silver paperboard box. The item measures approximately 11/2” (L) x 11/2” (W) x 1” (D).

The applicable subheading for the paperboard jewelry and trinket boxes will be 4819.10.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Cartons, boxes and cases, of corrugated paper or paperboard: Other. The rate of duty will be Free.

The samples will be returned to you.

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 Albert Gamble at (646) 733-3037.

Sincerely,

Thomas J. Russo
Director
National Commodity Specialist Division