HQ 083060: Paperboard boxes

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

                                       HQ 083060

                                    March 14, 1990


            CLA-2 CO:R:C:G: 083060 JLJ

            CATEGORY: Classification

            TARIFF NO.: 4823.90.6500

            Mr. S. A. Germain
            Germain Manufacturing
            R.R. #5
            Belleville, Ontario K8N 4Z5
            Canada

            RE:  Paperboard boxes

            Dear Mr. Germain:

                 You requested tariff classifications under the Harmonized
            Tariff Schedule of the United States Annotated (HTSUSA) for
            three paperboard boxes called Bijou-Boxes manufactured in
            Canada.  You submitted samples of each along with your request.

            FACTS:

                 The boxes in question are called Bijou-Boxes.  The three
            styles are called Traveler, Standup and Flip-Top.  All three
            boxes have paperboard frames and are covered with textile
            flocked paper.

                 The Traveler has a lid which flips open and two velcro-
            type closures to close the lid.  The Flip-Top has a lid which
            flips open, with no closures.  The Standup is an open-faced
            box.

            ISSUE:

                 How are these boxes classified under the HTSUSA?























                                          -2-


            LAW AND ANALYSIS:

                 These boxes are intended to store items, not simply to
            pack them.  They are all of paperboard.  They are covered with
            flocked (i.e., coated) paper.  Since there is no more specific
            provision to cover these boxes, they are classifiable under the
            provision for other articles of paperboard: other: other:
            other: of coated paper or paperboard: other, in subheading
            4823.90.6500, HTSUSA, dutiable at the rate of 5.6 percent ad
            valorem.  Merchandise originating in Canada and classified in
            this subheading is eligible for a reduced duty rate of 3.3
            percent ad valorem under the United States-Canada Free Trade
            Agreement, if all applicable regulations are met.

            HOLDING:

                 Those boxes are classified in subheading 4823.90.6500,
            HTSUSA.

                                        Sincerely,




                                        John Durant, Director
                                        Commercial Rulings Division



































            6 cc: Area Dir., N.Y. Seaport (NIS-234 and NIS-341)
            hensley library
            083060 JLJ