The tariff classification of heart shaped trinket boxes from China

NY M87729 November 2, 2006 CLA-2-48:RR:NC:2:234 M87729 CATEGORY: Classification TARIFF NO.: 4823.90.6600; 6307.90.9889 Ms. Lea Ford John S. Connor, Inc. 799 Cromwell Park Drive, Suites A-G Glen Burnie, MD 21061 RE: The tariff classification of heart shaped trinket boxes from China Dear Ms. Ford: In your letter dated October 17, 2006, on behalf of the Lindy Bowman Company Inc., you requested a tariff classification ruling. Samples of three heart shaped boxes with lids were submitted to be classified Each of the boxes measures approximately 3-3/8” wide x 3-1/2” long x 1-1/2” high. Two of the boxes are made of paperboard and are covered on the outer surface with a metalized plastic film printed with hearts. One of these two boxes has a string attached for hanging. Both boxes are sturdy trinket boxes suitable for holding a variety of small things. The applicable subheading for the paperboard boxes covered with plastic film, described above, both with and without a string, will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of coated paper or paperboard. The rate of duty will be free. The third box is composed of paperboard and completely covered both inside and outside with a satin fabric. The top of the fabric-covered lid is decorated with plastic sequins and beads. This box is a composite good composed primarily of two different materials (paper and fabric), both of which are equally important in making up this box. Based on the classification principle, General Rule of Interpretation 3(c), this box is classifiable under the heading that occurs last in the tariff. The applicable subheading for the fabric covered paperboard box, described above, will be 6307.90.9889, HTSUS, which provides for other made up articles of textiles. The rate of duty will be 7 percent ad valorem. 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/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of some of the merchandise described above. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly based on that recommendation, it is anticipated that merchandise currently classified in HTSUS 4823.90.6600 will be classified in HTSUS 4823.90.6700 under the 2007 Harmonized Tariff Schedule. Under the circumstances, this classification under the 2007 tariff is advisory only. 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