The tariff classification of paperboard gift boxes from China.

NY I85078 August 28, 2002 CLA-2-48:RR:NC:SP:234 I85078 CATEGORY: Classification TARIFF NO.: 4819.50.4060 Ms. Kim Young BDP International, Inc. 2721 Walker Ave. N.W. Grand Rapids, MI 49504 RE: The tariff classification of paperboard gift boxes from China. Dear Ms. Young: In your letter dated August 16, 2002, you requested a tariff classification ruling on behalf of Meijer Distribution. Samples of two kinds of paperboard gift boxes were submitted and are being returned to you as requested. Item #923133 is a shrink-wrapped paperboard “coat/blanket gift box” consisting of a folded bottom and a separate, folded top. When set up, the box measures 20” x 14” x 4”(H). Its exterior surfaces are plain white, decorated with a series of parallel, shallow score lines. The non-corrugated paperboard comprising the box has a thickness of approximately 0.57 mm. Item #923174 is a shrink-wrapped set of three paperboard “prizmatic gift boxes” for packing shirts or blouses. Each box, which when set up measures 14¼” x 9½” x 1-7/8”(H), consists of a folded bottom and a separate, folded top. The tops are printed with decorative holographic designs. The non-corrugated paperboard comprising the boxes has a thickness of approximately 0.45 mm. The applicable subheading for the #923133 and #923174 boxes will be 4819.50.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for cartons, boxes, cases…and other packing containers, of paper or paperboard…other (than certain enumerated kinds). The rate of duty will be 1.1%.  This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). The merchandise in question may be subject to antidumping duties. A list of AD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W., Washington, DC 20230. Written decisions regarding the scope of AD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification rulings issued by Customs. 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 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division