CLA-2-48:OT:RR:NC:2:230
Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105
RE: The tariff classification of paperboard gift box from China
Dear Ms. Aldinger:
In your letter dated May 22, 2015, you requested a tariff classification ruling.
The ruling was requested on paperboard gift box, identified as “Holiday Gift Box”. One representative sample was submitted for our review. The sample will be retained for future reference.
The subject sample is a rigid gift box constructed of paperboard. The gift box is a two piece construction measuring approximately 3 ½” (W) x 3 ½” (L) x 2 ½” (H). The bottom piece of the box and removable lid are covered in colored paper. A 7mm-wide polyester ribbon is attached to hold the lid to the box. A 3-dimensional, decorative polyester upper body traditional Santa Claus is affixed to the top of the removable lid. A rectangular, felt-like material with the words “Merry Christmas” printed on is affixed to the front panel of the gift box.
While the box might be considered a composite good classifiable under General Rule of Interpretation (GRI) 3(b), the Explanatory Notes (ENs) to Chapter 95 prevent its classification as such. The ENs exclude “articles that contain a festive design, decoration, emblem, or motif and have a utilitarian function,” such as storage. Furthermore, the ENs specifically exclude “packagings of plastics or of paper, used during festivals (classified according to constituent material).” Since the box is a packaging of paper, it is classifiable in Chapter 48.
The applicable subheading for the paperboard gift box will be 4819.50.4040, 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; files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Other packing containers, including record sleeves: Other: Other: Rigid boxes and cartons. 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 Laurel Duvall at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division