The tariff classification of a gift box from China and South Korea

NY K86272 May 26, 2004 CLA-2-63:RR:NC:N3:351 K86272 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Faye Marlowe Marlowe & Co., Inc. P.O. Box 90459 Los Angeles, CA 90009 RE: The tariff classification of a gift box from China and South Korea Dear Ms. Marlowe: In your letter dated May 12, 2004 you requested a tariff classification ruling on behalf of Bestever USA, Inc. of Torrance, California. The submitted sample is identified as Item #51205-A Sweet Peeps Box. It is a round box that measures approximately 4½” in diameter by 2¼” in height with a removable lid. The box and the lid are made of non-corrugated paperboard. Both are covered with velvet-like plush fabric and lined with a non-textured fabric. A 3” pink bunny figure of long pile fabric with an internal noisemaker is attached to the lid of the box. You indicate that the box is a seasonal item, sold at Easter, and is used for gifting candy, jewelry, or any small item. However, the good cannot be classified as a Festive article of heading 9505, Harmonized Tariff Schedule of the United States, as its use is not limited to only that holiday. The applicable subheading for the gift box will be 6307.90.9889, HTS, which provides for other made up textile articles, other. The rate of duty will be 7 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division