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of <h1>Corrugated Box Fitments Not Separately Classified; Integral Parts of Boxes, Says Ministry of Finance.</h1> A classification issue was raised regarding whether dividers, partitions, and plates made from corrugated paper or paperboard, used as internal fitments in corrugated boxes for product protection, should be classified separately under sub-heading 4818.90 as other articles of paper/paperboard. The Ministry of Finance, Department of Revenue, clarified that these items are not to be classified separately. Instead, they should be classified under the same heading as the corrugated boxes themselves, as they are considered integral parts of the boxes.
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