The tariff classification of a fabric covered paper box from China

N036380 September 22, 2008 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4819.50.4060 Ms Traci Manuel Virgo III Ltd. 766 Knox Court Yardley, PA 19067 RE: The tariff classification of a fabric covered paper box from China Dear Ms. Manuel: In your letter dated August 13, 2008, you requested a tariff classification ruling on behalf of your client, Lindt Chocolate. You submitted a sample of a “Lindt’s Fabric Covered Paper Box” which will be returned to you as requested. The box is a two-piece heart shaped, paperboard box of coated paper which measures approximately 10” wide x 11” high x 1¾” deep. The lid exterior is covered with fabric that is of a satin trim around the sides and a flocked velvet-look in the center. There is an attached white satin bow for adornment. You state in your letter that the box is designed to package chocolates during the Valentine’s Day season. As per my conversation with Erin Hughes from your office, the box will not contain any candy at the time of importation. The box, if imported empty, will be classified in heading 4819. The applicable subheading for the fabric covered paper box will be 4819.50.4060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other (than certain specified) packing containers, of paper or paperboard. 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