NY A83685

May 31, 1996

CLA-2-48:RR:NC:GI:234 A83685

CATEGORY: Classification

TARIFF NO.: 4819.60.0000

Ms. Meredith Covey

The Gap, Inc.

Two Harrison

San Francisco, CA 94105

RE: The tariff classification of paperboard storage boxes from China.

Dear Ms. Covey:

In your letter dated May 6, 1996, you requested a tariff classification ruling.

A sample identified as a style 259030 storage set was submitted and is being returned as requested. It consists of two rigid paperboard boxes measuring 8" x 7" x 13 1/2" and 5 3/4" x 6" x 11" respectively. Each has a removable lid and is covered (but not lined) with an inexpensive, dark-green colored fabric. (Since there is no padding, trimming or other ornamentation, the fabric imparts little more than color and a modicum of texture.) Riveted to the front end of each box is a metal drawer-pull type handle which also incorporates a frame/holder into which a label may be inserted for display.

The applicable subheading for the style 259030 storage set will be 4819.60.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for box files, letter trays, storage boxes and similar articles, of paper or paperboard, of a kind used in offices, shops or the like. The rate of duty will be 4.2%.

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 Carl Abramowitz at (212) 466-5733.

Sincerely,

Roger J. Silvestri

Director

National Commodity Specialist Division