The tariff classification of a gift box from China.

N021918 February 8, 2008 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4819.50.4040 Ms. Janet Freese Paper Magic Group 401 Adams Avenue Scranton, PA 18510 RE: The tariff classification of a gift box from China. Dear Ms. Freese: In your letter dated January 8, 2008, you requested a tariff classification ruling. A sample of the item was submitted, examined and disposed of. The item, “Holiday Gift Box Gift Card Holder”, Item # 916053, is a rigid, non-corrugated paperboard box measuring 5-1/8” wide x 3-7/8” deep x 1” high, with a removable lid. The outer lid has a gate fold card permanently attached, measuring 9-3/4” long x 3-1/2” wide when open, the words “To” and “From” printed on the inside. The gate fold card has representations of a felt hat and mittens permanently attached to the right and left sides of the outside gate. Inside the box is a tray with two slots for mounting a redeemable gift card. The applicable subheading for the gift box will be 4819.50.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) packing containers of paper or paperboard: rigid boxes and cartons. 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/. 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 Patricia Wilson at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division