The tariff classification of a "Time Capsule" keepsake box and album, from China

NY E84002 June 30, 1999 CLA-2-48:RR:NC:2:234 E84002 CATEGORY: Classification TARIFF NO.: 4823.90.6500 Mr. Donald A. Keller O’Neill & Whitaker, Inc. 1809 Baltimore Avenue Kansas City, Missouri 64108 RE: The tariff classification of a “Time Capsule” keepsake box and album, from China Dear Mr. Keller: In your letter dated June 18, 1998, on behalf of your client, Hallmark Cards, you requested a tariff classification ruling. A sample was submitted, which will be returned, as requested. The product is designated 2995PHA967, “Time Capsule”. It is a hollow paperboard structure, covered on all exterior surfaces with printed, coated paper. It measures in closed condition about 12 ½” long, 10 ¾” wide, and 3” deep. One large face of the “capsule” is a cover, with a string-wrap closure. When the cover is opened, it reveals a paperboard slot on its reverse face, within which is a printed paper “memories book” or album, featuring “High School Highlights”. Facing the slot, on the right side of the opened “capsule”, is a paperboard rigid box, with removable cover. The lower half of this box is permanently affixed to the “reverse cover” of the “capsule”, and the upper half is the removable cover of the box. This is referred to on the Hallmark label on the outer cover as “keepsake box”. The box has dimensions just a bit smaller in each direction that the outside dimensions of the “capsule”. For tariff purposes the “Time Capsule” will be considered “goods put up in sets for retail sale”, and will be classified in a single provision, based upon the “keepsake box” component. The applicable subheading for the “Time Capsule” will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain enumerated articles of coated paper or paperboard). The rate of duty will be 2.8 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 Carl Abramowitz, at 212-637-7060. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division