CLA-2-48:OT:RR:NC:2:234
Mr. Tony To
Silver Lining Limited
29/F Paul Y Centre
51 Hung To Road
Kwun Tong, Hong Kong
RE: The tariff classification of a paper gift box from China
Dear Mr. To:
In your letter dated December 19, 2009 you requested a tariff classification ruling. Your request was resubmitted to this office with a sample on December 24, 2009.
The ruling was requested on a paper gift box. A sample of the item was submitted for our review. The subject sample is a rigid paperboard gift box constructed of non-corrugated paper. The paperboard box is of a two piece construction and measures approximately 4” (w) x 4 ¼” (h). The gift box exterior is covered in a red flocked paper and trimmed in the center of each side panel with a strip of decorative polyester ribbon. The interior is lined with a red paper. The removable lid is cushioned with a sponge square and has a decorative polyester bow glued to the top.
The applicable subheading for the gift box will be 4819.50.4060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers: Other (than certain specified kinds). The rate of duty will be Free.
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 http://www.usitc.gov/tata/hts/.
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 Patricia Wilson at (646) 733-3037.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division