The tariff classification of a folding paper gift box from China

N075655 October 7, 2009 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4819.20.0040 Ms. Debbie Cross A.S.A.P. Logistics, Ltd. 148-05 175th Street Jamaica, New York 11434 RE: The tariff classification of a folding paper gift box from China Dear Ms. Cross: In your letter dated September 10, 2009, you requested a tariff classification ruling. The ruling was requested on a paper gift box. A representative sample was submitted for our examination. The item is a one-piece folding carton supplied in flattened condition, made of non-corrugated paperboard. The box measures approximately 8 ½” x 4 ½” x 5”, when folded. The carton is a two-tone, metallic colored box with printed graphics illustrating the contents of the carton and the name of the product, “euphoria men” by “Calvin Klein”. The intended use of the box is to hold a Calvin Klein gift set for men that includes a toilette spray and body wash contained in a toiletry bag. The applicable subheading for the folding paper gift box 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/. You have asked whether this product is subject to antidumping duties or countervailing duties (AD/CVD). 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