CLA-2-48:OT:RR:NC:2:234

Ms. Jeanette Arciero
Barthco International, division of OHL
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of The Cookie Exchange boxes, Style # CX4912, CX5112 and CX5312 from China.

Dear Ms. Arciero:

In your letter dated July 29, 2013, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc. Three representative samples of the boxes were included with your ruling request.

The first sample is identified as three cookies boxes titled “The Cookie Exchange”, Style No. CX4912. The three boxes are horizontal cookie boxes. The boxes are sold to consumers for the purpose of giving baked goods as holiday gifts. The two-piece collapsible boxes are made of paperboard and designed with a see-thru window on the top lid. The boxes have a stencil print design of snowflakes and are for use during the winter holiday season. The article can be erected by simple manipulation to form a fully enclosed box measuring approximately 8” (L) x 3 ¼” (W) x 2 ½” (D). The boxes are packaged in a collapsed state together in a cellophane bag with a paperboard hangtag for retail sale.

The second sample is identified as a three cookies boxes titled “The Cookie Exchange”, Style No. CX5112. The three boxes are square cookie boxes. The boxes are sold to consumers for the purpose of giving baked goods as holiday gifts. The two-piece collapsible boxes are made of paperboard and designed with a see-thru window on the top lid. The boxes have a stencil print design of snowflakes and are for use during the winter holiday season. The article can be erected by simple manipulation to form a fully enclosed box measuring approximately 4 ½” (L) x 4 ½” (W) x 3” (D). The boxes are packaged in a collapsed state together in a cellophane bag with a paperboard hangtag for retail sale.

The third sample is identified two cookies and cupcakes boxes titled “The Cookie Exchange”, Style No. CX5312. The two boxes are square boxes. The boxes are sold to consumers for the purpose of giving baked goods as holiday gifts. The two-piece collapsible boxes are made of paperboard and designed with a see-thru window on the top lid. The boxes have a stencil print design of snowflakes and are for use during the winter holiday season. The article can be erected by simple manipulation to form a fully enclosed box measuring approximately 6 ¼” (L) x 6 ¼” (W) x 3” (D). The boxes are packaged in a collapsed state together in a cellophane bag with a paperboard hangtag for retail sale.

The applicable subheading for boxes will be 4819.20.0020, 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: Sanitary food and beverage containers. The rate of duty will be Free.

The sample will be returned to you as per your request.

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).

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,

Myles B. Harmon
Acting Director
National Commodity Specialist Division