U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of a gift box for pen from Taiwan
PD C80062 October 10, 1997 CLA-2.1B:FO:G07 CATEGORY: Classification TARIFF NO.: 4202.92.9015 Mr. Randy Chen Impex International, Incorporated 101 East Route 70, Suite 178 Marlton, New Jersey 08053 RE: The tariff classification of a gift box for pen from Taiwan Dear Mr. Chen: In your letter dated September 25, 1997, you requested a tariff classification ruling. A sample was submitted for our examination. The sample submitted with your request is a presentation case of a kind normally sold at retail with its contents. The box has a plastic shell covered with a velvet textile material. It measures approximately 6.5 x 3 x 1 inches, with a hinged top and textile lining. A fabric runs diagonally across the interior which secures the pen in place. The applicable subheading for the pen gift box will be 4202.92.9015, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases, . . . .: other, with outer surface of sheeting of plastics or textile materials, other, other: jewelry boxes of a kind normally sold at retail with their contents. The rate of duty will be 19.3% ad valorem. May we direct your attention to Part 134, Customs Regulations (19 C.F.R. Part 134), which implements the country of origin marking requirements and the exceptions of 19 U.S.C. 1304. Part 134 Customs Regulations provides that unless excepted, every article of foreign origin imported into the United States shall be marked in a conspicuous place as legibly, indelibly and as permanently as the nature of the article (or container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article. The sample submitted with your request is not in compliance with the referenced statue. 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. Sincerely, Jon A. Batt Port Director Detroit, Michigan