The tariff classification of a pail, gift bag, and heart box from China

N040027 October 17, 2008 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4823.90.6700; 6307.90.9889 Ms. Una Gauthier One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a pail, gift bag, and heart box from China Dear Ms. Gauthier: In your letter dated September 25, 2008, you requested a tariff classification ruling on behalf of your client CVS /Pharmacy. You submitted three sample containers designated as Item 472039, Valentine “Fur” Pail, Item 472041, Valentine Die-cut Heart Box, and Item 471780, Valentine Suede Gift Bag. The description of each container is as follows: Item 472039 is a Valentine “Fur” Pail. The item measures approximately 4” (L) x 3.5” (H) and is made of 90% paper and 10% polyester. It features a carrying cord and polyester “fur” trim around the top edge. The surface is decorated with a repeating “XOXO” pattern. You state in your letter there are two additional styles of the same composition which are decorated with hearts. Item 471780 is a Valentine Suede Gift Bag. The item measures approximately 5” (H) x 7” (W) x 3” (D) and is constructed of polyester textile fabric over paper stiffener.  It features a velvet double carrying handle with the same velvet material adhered to the front of the bag as decoration.  It is embroidered on the front with the word “love.”  You indicate that two additional styles will be imported with the same material composition with the embroidered words “be mine” and “sweet.” Item 472041 is a Valentine Die-cut Heart Box. The item measures approximately 2” (H) x 4.7” (L) and is made of 100% paper. The two-piece container has a removable lid which is printed with “XOXO” on the top. You state in your letter there will be a second style of the same composition which reads “LOVE” on the top of the lid. The applicable subheading for the Valentine “Fur” Pail, Valentine Die-cut Heart Box and similar articles will be 4823.90.6700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be Free. The applicable subheading for the Valentine Suede Gift Bag will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7 percent ad valorem. 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