CLA-2-63:RR:NC:N3:351 K88526
Darrell Sekin Jr.
DJS International Services
4215 Gateway Drive
Suite 100
Colleyville, TX 76034
RE: The tariff classification of CD gift boxes from China
Dear Mr. Sekin:
In your letter dated August 10, 2004, you requested a tariff classification ruling on behalf of The Container Store.
The two submitted samples are identified as CD gift boxes. Style #10026940 measures approximately 5”H x 1”D x 6”W and has a magnetic closure on the flap that folds over to secure the box. The item is made of cardboard and is covered with 100 percent polyester fabric. The interior is lined with glossy paper. Style #10026944 has the same dimensions and is constructed of the same materials. It has a self- locking design in the center in the shape of a square. You indicate that these boxes would be used as gift boxes for CDs or DVDs. They are designed for home use and not for prolonged use to transport their contents.
The applicable subheading for the CD gift boxes will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up textile 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