4819.50.40.40 - Rigid boxes and cartons
Details
| Field | Value |
|---|---|
| Unit of Quantity | kg |
| General Rate of Duty | Free |
| Special Rate of Duty | N/A |
| Column 2 Rate of Duty | 35% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 4819.50.40.40, specifically covers rigid boxes and cartons made from paper or paperboard. These are distinct from other packing containers in that they are designed to maintain a fixed, non-collapsible shape and are typically constructed to offer significant protection and structural integrity to their contents. Examples include shoe boxes, gift boxes, rigid cosmetic packaging, and sturdy corrugated shipping cartons designed for direct retail display or durable transit.
This classification differentiates itself from its sibling category, 4819.50.40.60 ("Other"), by its inherent rigidity. While both fall under the broader heading of "Other packing containers," 4819.50.40.40 focuses on pre-formed, rigid structures, whereas 4819.50.40.60 might encompass more flexible or less structured paper or paperboard packaging solutions that don't fit into the more specific subheadings. The defining characteristic is the structural integrity and fixed form of the box or carton.
As this is a leaf node within the HTS, there are no further subcategories to introduce. Therefore, classification within this code hinges on accurately identifying the product as a rigid box or carton made from paper or paperboard, possessing the requisite structural characteristics for packaging, and not fitting into more specifically defined categories for paper or paperboard containers.