The tariff classification of a gift box from China

N028964 May 29, 2008 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4819.50.4040 Ms. Priscilla R. Royster John S. Connor, Inc. 799 Cromwell Park Drive, Suites A-G Glen Burnie, MD 21061 RE: The tariff classification of a gift box from China Dear Ms. Royster: In your letter dated May 19, 2008, you requested a tariff classification ruling. You submitted a sample of a gift box for examination by our office. The sample submitted is covered in white paper and it consists of two separate pieces. It is made of non-corrugated paperboard with a folded (flattened) bottom and a folded (flattened) top. The sample gift box measures approximately 12” x 12” x 7” when set up and there are no dividers, compartments, fittings or the like inside the box. You state in your letter that the gift box will be sold in a set of five different sizes under item number Z25505Q8 and will be covered in colored paper with glitter. The set will be comprised of the following sizes: Size 1: 5” x 5” x 3” Size 2: 7” x 7” x 4” Size 3: 9” x 9” x 5½” Size 4: 12” x 12” 7½” Size 5: 15” x 15” x 9” The applicable subheading for the gift boxes 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