The tariff classification of a candy favor box from China

N084240 December 9, 2009 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4819.20.0020 Mr. Arvie Dazon Virgo III Ltd. 766 Knox Court Yardley, PA 19067 RE: The tariff classification of a candy favor box from China Dear Mr. Dazon: In your letter dated November 3, 2009, you requested a tariff classification ruling on behalf of your client Lindt and Sprungli. The ruling was requested on a Holiday Club Favor Box. You submitted a photo of the Holiday Club Favor Box for our examination. The favor box is a paperboard box with a metal jingle bell attached. The favor box is designed to hold chocolate candy. Therefore the box serves a utilitarian purpose. The bell is attached as an embellishment for decorative purposes. You have asked for classification of the box if the box is brought in with or without the metal bell attachment. The subject favor box is composed of different components (paperboard and metal) and is considered a composite good. In regards to the essential character of the candy favor box, the Explanatory Notes to GRI 3 (b) (VIII) state that the factor which determines essential character will vary between different kinds of goods. It may for example, be determined by the nature of the materials or components, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the goods. When the essential character of a composite good can be determined, the whole product is classified as if it consisted only of the part that imparts the essential character to the composite good. In this case, the paperboard box imparts the essential character to the good. The applicable subheading for the candy favor box will be 4819.20.0020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for folding cartons, boxes and cases of non-corrugated paper or paperboard: 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