Plastic packing box classification affirmed under tariff item 39231090, with lids and caps classified separately as closures.

PP packing boxes made of plastic were classified under heading 3923 of Chapter 39 as articles for packing of goods, and the specific box-shaped containers fell under tariff item 39231090 because no more specific sub-classification applied. The lids, caps and covers supplied with those boxes were treated as closures under sub-heading 392350 and, since they were not bottle caps or other specified items, were classified under tariff item 39235090. The ruling also noted the corresponding GST rate entry in Schedule II of Notification No. 01/2017-Central Tax (Rate).

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Issues: Whether the PP packing box manufactured by the applicant is classifiable under tariff item 39231090, and whether the lids, caps and covers supplied with such boxes fall under tariff item 39235090 for GST purposes.

Analysis: The goods were examined with reference to Chapter 39 of the Customs Tariff Act, 1975, which covers plastics and articles thereof. On the basis of the product description, manufacturing process, invoices and images produced, the Authority found that the PP packing box is an article for packing of goods made of plastic and is appropriately covered by heading 3923. Within that heading, the box-shaped containers fall under sub-heading 392310, and since they do not answer the more specific residual tariff items within that sub-heading, they are classifiable under tariff item 39231090. The stoppers, lids, caps and other closures associated with the boxes fall under sub-heading 392350 and, not being bottle caps or other specified items, are classifiable under tariff item 39235090. The corresponding GST rate entry was also noticed in Schedule II of Notification No. 01/2017-Central Tax (Rate) dated 28.06.2017.

Conclusion: The PP packing box manufactured by the applicant is classifiable under tariff item 39231090, and the lids, caps and covers of the boxes are classifiable under tariff item 39235090.

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