CLA-2-48:OT:RR:NC:3:230
Ms. Kelly Price
Infinity Global
501 Bridge Street
Danville, VA 24541
RE: The tariff classification of a folding gift box from Vietnam
Dear Ms. Price:
In your letter, dated July 29, 2016, you requested a classification ruling. The request was returned to you for additional information, which was received by this office on November 10, 2016. The ruling was requested for a folding gift box. A sample was submitted for our review and will be retained for reference.
The article is identified as item M14253 – Boll and Branch Gift Box Small. The box measures approximately 15 3/8" wide by 11 1/4” deep by 4” high. It is made from a substantial, coated paperboard, is imported in a flat state, and is folded to shape after importation. The rigid box sides are held in place by adhesive patches. The box has a built-in lid which folds into place and closes by means of woven textile ribbons that are to be tied into a bow. The lid is printed with the retailer’s name and trademark. The boxes are provided to the ultimate retail consumer at time of merchandise purchase.
The applicable subheading for the gift boxes will be 4819.20.0040, Harmonized Tariff Schedule of the United States, which provides for 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: Folding cartons, boxes and cases, of non-corrugated paper or paperboard: Other. The rate of duty will be free.
In your letter, you request a country of origin marking ruling. You do not indicate any information regarding manufacture of the gift boxes except to state that they are made in Vietnam. Section 304, Tariff Act of 1930, as amended (19 U.S.C. 1304), provides that, unless excepted, every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the U.S. the English name of the country of origin of the article. Part 134, Customs Regulations (19 CFR Part 134), implements the country of origin marking requirements and exceptions of 19 U.S.C. 1304. Pursuant to 19 CFR Section 134.1(b), the country of origin is the country of manufacture, production or growth of any article of foreign origin entering the U.S. Section 134.1(d) defines the ultimate purchaser as generally the last person in the U.S. who will receive the article in the form in which it was imported. If the gift boxes are fully manufactured in Vietnam, they are to be marked “Made in Vietnam” or “Product of Vietnam”.
Where the articles imported constitute containers, 19 CFR Part 134 Subpart C is applicable. The country of origin marking requirements applicable to containers imported empty depend, in part, on whether the containers are reusable or disposable in nature. Disposable containers imported by persons or firms who fill them with various products which they sell may be excepted from individual marking pursuant to 19 U.S.C. 1304(a)(3)(D). However, this exception is not applicable if the imported containers are reusable. Thus, the gift boxes may be excepted from individual marking only if they are disposable containers, of the type ordinarily discarded after the contents have been consumed. Under 134.23, containers are considered reusable if they are either designed for or capable of reuse after the contents have been consumed, or impart the essential character to the whole importation. Such containers, whether imported full or empty, must be individually marked to indicate the country of their own origin with a marking such as, "Container Made in (name of country)."
In order to determine whether the gift boxes are excepted from country of origin marking requirements, it is first necessary to establish whether they are disposable or reusable containers, as well as to ascertain the identity of the ultimate purchaser of the gift boxes within the meaning of 19 U.S.C.1304. Because the gift boxes are constructed of a rigid, heavy weight, coated paperboard, have a textile ribbon closure, and are not easily dismantled, we find that they are reusable containers. The ultimate purchaser is the retail customer. Therefore, each gift box is required to be marked to indicate the country of origin.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at https://hts.usitc.gov/current.
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 Laurel Duvall at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division