CLA-2-44:RR:NC:2:230 C89486
Mr. Paul S. Anderson
Sonnenberg & Anderson
200 South Wacker Drive
Chicago, IL 60606
RE: The tariff classification of unassembled unfinished collapsible wood
packing boxes from Spain
Dear Mr. Anderson:
In your letters dated June 23, 1998 and April 13, 1998, you requested a
tariff classification ruling. The request was made on behalf of your client,
NEFAB, Inc.
The merchandise to be imported consists of all the essential components
necessary to make a packing box. The components are the walls, lids and bases.
The walls are made of wood and are joined together with metal "klammerbands."
The metal bands bend allowing the walls to collapse for ease in shipping and
storage. The lids and bases consist of eucalyptus plywood boards. They are cut
to shape and size with no further cutting or trimming necessary.
The walls, lids and bases will be packed separately in different
containers. However, the exact number of components required to make a
predetermined number of boxes will be imported together in one shipment.
After importation some finishing operations will be performed prior to
assembly. The lids and bases will be fitted with metal profiles along all four
edges. Runners will be added to the base to form a pallet bottom. Metal flaps
or tongues will be attached to the walls. The metal flaps fit into open slots
of the metal profiles and connect the lids and bases to the walls. These
finishing operations enable the components to be assembled together and add
certain features to the boxes but do not change the essential character of the
merchandise being imported.
When the required number of lids, bases and walls necessary to make an
exact number of boxes are imported in the same shipment, they have the essential
character of complete boxes. They may be classified according to the principle
of General Rule of Interpretation 2(a), of the Harmonized Tariff Schedules of
the United States Annotated (HTSUSA), which states:
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.
The applicable subheading for the unassembled and unfinished boxes
consisting of the lids, bases and walls will be 4415.10.3000, HTSUSA, which
provides for packing cases, boxes, crates, drums and similar packings, of wood;
packing boxes and cases with solid sides, lids and bottoms. The rate of duty
will be free.
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 Paul Garretto at 212-466-5779.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division