The tariff classification of a gift box from China

N101455 May 6, 2010 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4819.20.0040 Ms. Barbara Moore The Janel Group of New York 150-14 132 Avenue Jamaica, New York 11434 RE: The tariff classification of a gift box from China Dear Ms. Moore: In your letter dated April 9, 2010 you requested a tariff classification ruling for your client, Zorbit Resources LLC. You submitted a sample of a paperboard gift box and six photos of a completed gift box with printing and a ribbon attached. The sample will be returned to you as requested. The sample submitted is a one-piece, collapsible, square shaped, rigid gift box without printing or ribbons. The plain white container is constructed of paper or paperboard and measures approximately 8 ¾” wide x 6 ½” deep x 3 ¾” high. The one-piece box has an attached lid that extends over the top of the box and closes along the opposite side with a magnetic flap. There are no fittings inside the box. You submitted photos of a completed box which you state in your letter will have printing and ribbons attached. The photos show the one-piece gift box printed with the manufacturer’s name on the lid and with ribbons attached on two sides of the box. The applicable subheading for the 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