CLA-2-63:RR:NC:TA:351 I84179

Ms. Irene Kwok
Concept 3 Ltd.
C/O Mr. Zakir Ally
330 Madison Ave., 12/F, Ste. 1278
New York, NY 10017

RE: The tariff classification of a box from China.

Dear Ms. Kwok:

In your letter dated July 12, 2002, you requested a tariff classification ruling.

The sample submitted is a round shaped box with an attached lid, item number C3-73939-1. It is made of a paperboard base covered externally with 100 percent polyester woven fabric. The interior is covered with paper. The box is not specially constructed to hold any particular item and does not contain any compartments.

The applicable subheading for the box will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The rate of duty will be 7 percent ad valorem.

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 Mitchel Bayer at 646-733-3102.

Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division