The tariff classification of "Funtime ® Fuzzy Box" from China

NY J87641 August 1, 2003 CLA-2-48:RR:NC:2:234 J87641 CATEGORY: Classification TARIFF NO.: 4823.90.6600 Mr. Kevin Maher C-Air Customhouse Brokers 181 South Franklin Avenue Valley Stream, N.Y. 11581 RE: The tariff classification of “Funtime ® Fuzzy Box” from China Dear Mr. Maher: In your letter dated July 17, 2003, on behalf of your client, Roseart Industries, you requested a tariff classification ruling for the referenced article. A sample was submitted, which will be returned, as requested. The sample is a shrink-wrapped rigid box or case of paper or paperboard, measuring about 8 3/8” x 6 3/8”, standing 4 ½” high. It has a hinged lid on top, which is restrained by a textile ribbon that prevents it opening further than to a vertical position. The box has two sliding drawers which, together with a space under the lid, provide three (3) storage spaces for small articles. The box and the drawers are covered with coated paper on some surfaces, and with flocked paper on all other surfaces. The flocked surfaces all contain un-flocked areas suitable for decoration with “glitter” or with colored markers. The box contains: 2 Fuzzy Posters, 1 Fuzzy Peel N’Stick Poster, 6 Fineline Markers, 1 Fuzzy Notepad, Fuzzy Postcards, Fuzzy Stickers, Sequins, Mosaic Stones, 6 Colors of Glitter, 3 Tubes of Glitter Glue, and Stick on Jewels. The box and all of its contents are either articles to be decorated or materials with which to accomplish the decoration. Accordingly, the product will be treated for tariff purposes as “goods put up in sets for retail sale”, and will be classified as a single article, in the subheading applicable to the component that gives the set its essential character. In our judgement, that component is the paper or paperboard box or chest. The applicable subheading for the “Funtime Fuzzy ® Box” as described will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain specified) articles of coated paper or paperboard. The rate of duty will be 0.6 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 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division