The tariff classification of a gift box from China.

N088918 January 15, 2010 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4819.50.4060 Mr. Tony To Silver Lining Limited 29/F Paul Y Centre 51 Hung To Road Kwun Tong, Hong Kong RE: The tariff classification of a gift box from China. Dear Mr. To: In your letter dated December 10, 2009, you requested a tariff classification ruling. Your request was resubmitted to this office with a sample on December 24, 2009. The ruling was requested on a gift box. A sample was submitted for our examination. The subject sample is a rigid gift box constructed of non-corrugated paper. The paper box is a two piece construction and measures approximately 4” (w) x 4 ¼” (h). The gift box exterior is covered in a repetitive flocked paper design and polyester ribbon trim. The removable lid is decorated with a polyester ribbon bow. The applicable subheading for the gift box will be 4819.50.4060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers: Other (than certain specified kinds). 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