CLA-2-48,99:RR:NC:2:234 E89597
Mr. V. J. DiSpagna, Sr.
Portside Customs Service, Inc.
1201 Corbin Street
Elizabeth, New Jersey 07201
RE: The tariff classification of a promotional item, from Italy
Dear Mr. DiSagna:
In your letter dated October 28, 1999, on behalf of your client, Calvin Klein Cosmetics Company, Mt. Olive, New Jersey, you requested a classification ruling.
A sample was submitted, which will be retained for reference. It is a set, wrapped in a sealed soft plastic sheet, consisting of a folding box or carton of non-corrugated paper or paperboard, a corrugated “inner support”, and a printed sheet with instructions for the assembly of the “completed display box”.
The box is printed on one large face, in color, with a picture of two Calvin Klein products, of which one is itself printed “Escape for men” and “Calvin Klein”. Outside of the pictured articles, that face of the box is printed in black (on white) with the words “Escape” and “Calvin Klein, fragrances for men and women”. The other large face of the box is printed, in black and white, with a picture of a young man and a young woman embracing each other, and the words, “Escape” and “Calvin Klein, fragrances for men and women”.
The set: box, inner support, and assembly instructions, will be classified in the tariff provision which pertains to the component which gives it its essential character.
The applicable subheading for the described set will be 4819.20.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Folding cartons, boxes and cases, of non-corrugated paper or paperboard. The normal trade relations duty rate would be
1.4 percent ad valorem.
However, the HTS has been modified by adding in numerical sequence the following superior text and subheadings to subchapter III of chapter 99 to the HTS:
9903.08.10, which provides for: Articles the product of…Italy…: Folding cartons, boxes and cases, of non-corrugated paper or paperboard (provided for in subheading 4819.20).
Under this provision, the set described herein, from Italy, classified under subheading 4819.20.0040, is subject to a 100 percent ad valorem rate of duty.
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 Carl Abramowitz at 212-637-7060.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division