The tariff classification of a gift box from China

N038633 October 3, 2008 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4819.50.4060 Mr. Gary Hollis The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a gift box from China Dear Mr. Hollis: In your letter dated September 11, 2008, you requested a tariff classification ruling. You submitted two samples of the “Small Gift Card Match Box” for our examination which will be returned to you as requested. The product comes in two patterns, a Poinsettia, SKU # 10048421 and a Blue Snowflake, SKU # 10048422. The paperboard box is of a two piece construction with a sliding tray bottom that fits through an open side paperboard top similar to a matchbox design. There is a satin ribbon that fits lengthwise around the box to keep the sliding bottom tray and its contents in place. The gift box measures approximately 5½” (w) x 4” (h) and it is designed to hold jewelry or gift cards. The applicable subheading for the gift box will be 4819.50.4060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) cartons, boxes, cases and other 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