The tariff classification of set boxes/containers from China

N055603 April 23, 2009 CLA-2-48:OT:RR:NC:N2:234 CATEGORY: Classification TARIFF NO.: 4819.50.4040 Ms. Debbie Cross A.S.A.P. Logistics, Ltd. 148-05 175th Street Jamaica, NY 11434 RE: The tariff classification of set boxes/containers from China Dear Ms. Cross: In your letter dated March 12, 2009, on behalf of Wan’s Manufacturing Co. Ltd., you requested a tariff classification ruling. Three samples were submitted for our review. The first sample is described as a setup box/container designated as “sub/vac CKB Holiday Gift Set A 4Q09” and is designed to hold retail cosmetic products. It is a rigid box that measures approximately 8.25” x 8 .25” x 2.5” and is made of 2mm grey board that is covered with silver foil paper both on the outside and inside. The “CK Calvin Klein” logo is embossed on the top and bottom panels of the paper container. The container is preprinted with the cosmetic products’ ingredients and the country of origin for the cosmetics is stated as the United States. The box/container is fitted with a clear PVC vacformed tray and is in a clear PVC sleeve that has a silver “CK” logo on it. The second sample is described as a setup box/container designated as “sub/vac CKB Holiday Gift Set A 4Q09” and is designed to hold retail cosmetic products. It is a rigid box that measures approximately 6.875” x 6.875” x 2.281” and is made of 2mm grey board that is covered with silver foil both on the inside and outside. The “CK Calvin Klein” logo is embossed on the top and bottom panels of the paper container. The container is preprinted with the cosmetic products’ ingredients and the country of origin for the cosmetics is stated as the United States. The box/container is fitted with a clear PVC vacformed tray and is in a clear PVC sleeve that has a silver “CK” logo on it. The third sample is described as a setup box/container designated as “sub/vac/slv/wfr seals JCPENNY’S EXCL. WOMENS COFF 3 Q09” and is designed to hold retail cosmetic products. It is a rigid box that measures approximately 8.3125” x 4.375” x 1.75” and is made of 2mm grey board that is covered in silver foil both inside and outside. The container is preprinted with the cosmetic products’ ingredients and the country of origin for the cosmetics is stated to be the United States. The box/container is fitted with a clear PVC vacformed tray and is in a clear PVC sleeve that has the “Calvin Klein” logo silk screened on it. You state in your request that all the box/containers are made in China and ask that they be exempted from country of origin marking. The PVC sleeve, PVC vacformed tray, and the paperboard box/containers are considered to be composite goods within the meaning of General Rule of Interpretation (GRI) 3. Each component plays an important role in the functioning of the product. Therefore, the above items will be classified using GRI 3 (c). The applicable subheading for the box/container will be 4819.50.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Carton, boxes, cases, . . . and similar articles of paper or paperboard of a kind used in offices, shops or the like: Other packing containers: Other packing containers, including record sleeves: Other: Rigid boxes and cartons. The rate of duty will be Free. The submitted sample is not marked with its country of origin. Section 134.11 of the Customs Regulations (19 C.F.R. 134.11) provides in part: Unless excepted by law...every article of foreign origin (or its container) imported into the U.S. shall be marked in a conspicuous place as legibly, indelibly, and permanently as the nature of the article (or container) will permit, in such a manner as to indicate to an ultimate purchaser in the U.S. the English name of the country of origin of the article, at the time of importation into the Customs territory of the U.S. Section 134.32 provides for General exception to marking requirements. 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