The tariff classification of empty paperboard gift boxes put up for retail sale with tissue paper, gift tags and ribbons, from China

NY M80708 March 17, 2006 CLA-2-48:RR:NC:SP:234 M80708 CATEGORY: Classification TARIFF NO.: 4819.20.0040 Mr. Troy Clarke CBT International, Inc. 110 West Ocean Blvd., Suite 728 Long Beach, CA 90802 RE: The tariff classification of empty paperboard gift boxes put up for retail sale with tissue paper, gift tags and ribbons, from China Dear Mr. Clarke: In your letter dated February 20, 2006, you requested a tariff classification ruling on behalf of For Keeps LLC (Anaheim, CA). Two samples were submitted for our examination. The first sample, identified as a “pop-up gift box” set, consists of the following items put up for retail sale in a clear cellophane bag with printed header card: one solid-color (pastel blue) paperboard folding carton (in flat condition), a 2-foot length of blue textile ribbon with angle-cut ends, a paperboard “to / from” gift tag incorporating a grommet hole, one 6½” x 20” sheet of silver-colored tissue paper, and one 6” x 20” sheet of pastel-blue tissue paper. The folding carton is in the form of a single, irregularly shaped sheet of non-corrugated paperboard (approximately 0.35 mm in thickness) that has been scored, perforated, folded and glued to itself so as to form a one-piece box having flap closures at the top and bottom. The top flaps incorporate vertical extensions with openings that form a carrying handle. The item can be expanded to form a complete container measuring approximately 2½” x 4” x 4½”(H). The carton and its accompanying items are meant to be used together to attractively package a gift card or other small gift item for presentation to a recipient. The second sample, identified as a “versatile gift package” set, consists of the following items put up for retail sale in a clear cellophane bag with printed header card: one solid black paperboard folding carton (in flat condition) encircled with a loop of pink textile ribbon tied into a bow, two 6½” x 20” sheets of pink tissue paper, and one 5” x 26” sheet of black tissue paper bearing white polka dots. A paperboard gift tag has been threaded through the ribbon encircling the carton. The carton itself is composed of a single sheet of non-corrugated paperboard (approximately 0.62 mm thick) that has been glued to itself along one edge and folded into a flattened, open-ended tube. When the item is expanded, its ends (scored to form flaps) can be folded inward so as to form a closed, pillow-shaped box measuring approximately 5¾” wide x 10¼” long x 1½” thick. The carton and its accompanying items are meant to be used together to attractively package a gift, such as a tie, scarf, wallet or gift certificate, for presentation to a recipient. For tariff classification purposes, both of the above-described gift-packaging kits will be regarded as “goods put up in sets for retail sale” whose essential character is imparted in each instance by the paperboard folding carton. Accordingly, the applicable subheading for the complete “pop-up gift box” set and for the complete “versatile gift package” set will be 4819.20.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for folding cartons, boxes and cases, of non-corrugated paper or paperboard, other than sanitary food and beverage containers. The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. The boxes and/or tissue papers in the above-described sets may be subject to antidumping duties. A list of AD/CVD 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/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. 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