CLA-2-48:OT:RR:NC:2:230
Ms. Sheni Y. Shieh
Alton Creations
22651 Lambert Street
Unit 108
Lake Forest, CA 92630
RE: The tariff classification of a paperboard gift boxes from China
Dear Ms. Shieh:
In your letter dated July 31, 2014, you requested a tariff classification ruling.
The ruling was requested on a set of five paperboard gift boxes from China. A representative sample of the set was submitted for our review. The sample will be retained for reference.
The subject sample is a set of five rigid, nesting gift boxes constructed of non-corrugated paper. Each paper box is of a two-piece construction and measures from 2 1/8” (L) x 2 ½” (W) x 2” (H) (smallest) to 5 ¾” (L) x 5” (W) x 3 5/8” (H) (largest). The box bottoms are covered in gold paper and decorated with a glitter pattern, and the box tops are covered in gold paper. The largest box has a decorative textile ribbon affixed to its underside for tying the package together.
The applicable subheading for the paperboard gift boxes 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; box 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