The tariff classification of a gift box kit from China

N058604 May 15, 2009 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4819.20.0040 Ms. Kelly B. Price Infinity Global Packaging 501 Bridge Street Danville, VA 24541 RE: The tariff classification of a gift box kit from China Dear Ms. Price: In your letter dated April 17, 2009, you requested a tariff classification ruling. You submitted a sample of the “Orvis Gift Box Kit”, (K34034), for our examination which will be returned to you as requested. The “Orvis Gift Box Kit” includes the gift box, ribbon, tissue paper, tissue seal and gift card. The items are described as: (1) - two piece, non-corrugated, folded (flattened) top and folded (flattened) bottom gift box which measures approximately 24” (w) x 4” (d) x 14” (h). It is printed with the “ORVIS” logo on the lid. (1) - 12 ft (l) white woven ribbon with wire trimmed edging. (2) - sheets of green and white design printed tissue paper which measures approximately 29 ¾” (w) x 19 ½” (l) and printed with the Charles F. Orvis Co. logo. (1) - logo sticker is printed with the “ORVIS” name and which measures approximately 2 ¼” (w) x 1 ¼” (l) and is to be used as a seal when wrapping gift items in the tissue paper. (1) - blank gift card, printed with the “ORVIS” name on the face of the card, which measures approximately 2 ½” by 2 ½” squared and has an adhesive strip covered with a peel off release paper on the back of the card. The gift box kit constitutes "goods put up in sets for retail sale" and will be classified according to the component that imparts the essential character of the set. It is the opinion of this office that it is the gift box which gives the set its essential character for tariff purposes. The “Orvis Gift Box Kit” is given to customers upon the purchase of items in the store. The applicable subheading for the gift box kit will be 4819.20.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Folding cartons, boxes and cases, of non-corrugated paper or paperboard, other than sanitary food and beverage containers. 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/. The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”). 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