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July 19 CBP Bulletin Proposes to Modify Ruling on Paperboard Cosmetic Container

In the July 19 Customs Bulletin (Vol. 57, No. 28), CBP published a proposal to modify a ruling concerning a paperboard cosmetic container with sleeve.

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Comments on Proposals Due Aug. 18

CBP said consideration will be given to any written comments received by Aug.18 before taking these actions. In addition, any party that has received a ruling or decision on the merchandise that is subject to the proposed revocations or modifications, or any party involved with a substantially identical transaction, should advise CBP by the date that written comments on the proposed ruling are due. (An importer's failure to advise CBP of such rulings, decisions or substantially identical transactions may raise issues of reasonable care on the part of the importer or its agents for importations after the effective date of the final decision in this notice.)

Proposals

CBP is proposing to revoke or modify the rulings below, and any rulings on these products that may exist but have not been specifically identified. CBP also is proposing to revoke any treatment it has previously accorded to substantially identical transactions.

Paperboard Cosmetic Container With Sleeve

Item: A printed paperboard container that will be filled with a pan of cosmetic powder blush after importation. The container, constructed of coated paperboard, folds closed like a book, and includes a mirror on one interior side and a depression to hold the blush pan on the other. The container, when closed, slips into a four-sided paperboard sleeve that holds the container in the closed position. The container is manufactured in China.
Current: 4823.90.6700, free, “Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Of coated paper or paperboard: Other.”
Proposed: 4819.50.4040, free, “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: Other: Rigid boxes and cartons.”
Reason: The explanatory notes to heading 48.19 explain that the subheading is meant to cover containers such as boxes, cartons, or cases “generally used for the packing, transport, storage or sale of merchandise, whether or not also having a decorative value.” Additionally, the ENs to heading 48.23 explain that the subheading is only meant for paper and paperboard products that do not fit into other subheadings. CBP has consistently classified similar merchandise in subheading 4819.50.40.
Proposed for modification: NY N302628, dated March 18, 2019
Proposed new ruling: HQ H315829