The tariff classification of Novelty Treat/Gift Boxes from China

N029483 June 23, 2008 CLA-2-48:OT:RR:NC:N2:234 CATEGORY: Classification TARIFF NO.: 4819.20.0040 Ms. Sandy Wieckowski Expeditors Tradewin, LLC 11101 Metro Airport Center Drive Bldg. M2, Suite 110 Romulus, MI 48174 RE: The tariff classification of Novelty Treat/Gift Boxes from China Dear Ms. Wieckowski: In your letter dated May 9, 2008, on behalf of Hallmark Cards, Inc., you requested a tariff classification ruling. The samples which you submitted are being retained by this office. Three samples of novelty treat/gift boxes were submitted and are designated as “Mickey Mouse Clubhouse” (SKU #1TRS2388), “Kung Fu Panda” (SKU#1TRS2433) and “Winnie the Pooh” (SKU#1TRS2428). Each of the samples represents different styles of folding treat/gift boxes. “Winnie the Pooh,” is a paperboard box that has no closure and has die cut handles. The bottom is formed by interlocking its two sides together. Its dimensions are approximately 5.5” long by 2.5” wide by 5” high. “Kung Fu Panda,” is a one piece folding box with a box top and bottom that interlock to form a box with full closure. Its dimensions are approximately 4” long by 4” wide by 4” high. “Mickey Mouse Clubhouse,” is a one piece folding box with a top and bottom that interlock to form a box with full closure. Its dimensions are 4” long by 4” wide by 4” high. All these boxes will be sold at retail, four in a polyvinyl bag and are intended for use at children’s parties to hold party favors or party treats. The applicable subheading for the novelty treat/gift boxes will be 4819.20.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Folding Cartons, boxes and cases of non corrugated paper or paperboard: Other. 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