CLA-2-48:OT:RR:NC:N1:130
Mr. James King
Delmar International (N.Y.) Inc.
5 Coton Lane
Champlain, NY 12919
RE: The tariff classification of paperboard packing containers and components from China
Dear Mr. King:
In your letter, dated January 15, 2021, you requested a binding tariff classification ruling on behalf of your client, Hartz Mountain Corp. The ruling request concerns paperboard packing containers and their individual components. Photos and product information were submitted for our review.
The item under consideration is a paperboard canister-type packing container for pet food. In your letter, you indicate that the container consists of two components that will be combined after importation. The first component is a tube-shaped, paperboard body component with an affixed aluminum, easy-open top. The tube forms the walls of the container and is constructed of 96 percent paperboard and 4% aluminum foil. Upon importation, the bottom of the tube is left open for filling. The second component is the bottom for the container, which is made of tinplate. You indicate that the tubes and bottoms will be imported together in equal numbers. After importation, the containers will be filled with pet food, and the bottom will be affixed and sealed. You indicated in subsequent correspondence that it is unclear whether the components are sanitary at time of importation.
Classification of the components, when imported together in equal numbers, is governed by General Rule of Interpretation (GRI) 2. Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the GRIs. Rule 2(a) provides that
Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.
When the components are imported together, they make up the body and base that are assembled to form complete containers. Therefore, if the components are entered together in equal numbers, they have the essential character of unassembled, but complete, containers.
The applicable subheading for the container components, when imported together and sanitized at time of entry, will be 4819.50.2000, 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: Other packing containers, including record sleeves: Sanitary food and beverage containers. The rate of duty will be free.
The applicable subheading for the container components, when imported together and not sanitized at time of entry, will be 4819.50.4020, 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: Other packing containers, including record sleeves: Other: Fiber drums, cans, tubes and similar containers. The rate of duty will be free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 4819.50.2000 or 4819.50.4020, HTSUS, unless specifically excluded, are subject to an additional 25% percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, 9903.88.03, in addition to subheading 4819.50.2000 or 4819.50.4020, HTSUS, listed above.
The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 https://hts.usitc.gov/current.
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 Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division