The tariff classification of a keepsake box from Peoples Republic of China

N041385 November 13, 2008 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4823.90.6700 Ms. Diane Romero Lakeshore Learning Materials 2695 E. Dominguez St. Carson, CA 90895 RE: The tariff classification of a keepsake box from Peoples Republic of China Dear Ms. Romero: In your letter dated October 6, 2008, you requested a tariff classification ruling. The designated sample is a “Baby Keepsake Box” that will be returned to you as requested. The keepsake storage box is a rectangular container with a flip-open lid, measuring approximately 9” wide x 3½” deep x 11" high. It is constructed of coated paper on gray-board with a beige colored vinyl exterior that incorporates an ornamental metal heart in the center of the lid. The storage box consists of twelve coated paperboard boxes that are fitted into compartments within the box and has a ribbon tie closure. The storage boxes are labeled as baby’s first tooth, first shoes, birth certificate, hospital i.d. bracelet, ultrasound, etc. to store baby mementos. We find that the above-described item is a composite good whose essential character is not clearly imparted by either the ornamental vinyl box or the paperboard storage boxes. General Rule of Interpretation ("GRI") 3(c), Harmonized Tariff Schedule of the United States (HTSUS) provides that such products shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the paperboard boxes come last. The applicable subheading for the keepsake box will be 4823.90.6700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of coated 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