CLA-2-48:OT:RR:NC:2:234
Mr. Michael Smith Nebeker
Baks Company
1914 E. 9400 S, Suite 335
Sandy, UT 84093
RE: The tariff classification of “Gift Box”, designer boxes for gift cards, from China.
Dear Mr. Nebeker:
In your letter dated January 16, 2013, you requested a tariff classification ruling.
The sample submitted, “Gift Box”, consists of a folded non corrugated box, a ribbon, a product information sheet and a cellophane bag. The box is coated with decorative paper that is wrapped around recycled greyboard with adhesive. It measures approximately 3 6/8 (W) 4 3/8 (H) ¾ (D) when flat and 2 5/8 (W) 3 ¾ (H) 1 ¼ (D) when converted. The box is formed by pushing the panels together and removing the adhesive strip along the side allowing the panel to shut. The grossgrain ribbon is dyed to match the design of the gift box and is tied around the lid with a bow on top of the lid. There is an adhesive strip in the center of the box that can be removed to attach a gift card. The folded gift box is packaged in a cellophane bag with the information sheet for retail sale. The product is designed in the U.S. and made in China. The sample will be retained for training purposes.
The applicable subheading for the “Gift box” will be 4819.20.0040, 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; 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 duty rate 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/.
The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://addcvd.cbp.gov/
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 Albert Gamble at (646) 733-3037.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division