The tariff classification of a fabric-covered gift box from China

N095645 March 8, 2010 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Elvin Briones Cost Plus World Market 200 Fourth Street Oakland, CA 94607 RE: The tariff classification of a fabric-covered gift box from China Dear Mr. Briones: In your letter dated Feb. 22, 2010, and an undated follow-up received in our office Feb. 26, you requested a tariff classification ruling. The submitted sample is a gift box set. The box is made of canvas fabric over paperboard stiffeners and measures approximately 8” x 11” x 3.75”. When unfolded, the box can be wrapped in the included tissue and finished with the included ribbon and gift card. The included items comprise a set for tariff purposes, with the essential character imparted by the textile-covered box. General Rule of Interpretation 3, Harmonized Tariff Schedule of the United States (HTSUS), noted. The applicable subheading for the fabric covered gift box will be 6307.90.9889, which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. You have asked whether the ribbons and/or tissue paper imported as parts of this set are 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”). 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/. We note that your letter states that the country of origin in China, yet the package is marked “Made in India.” This means that the submitted sample may not be marked with its correct 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. 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division