The tariff classification of paper gift boxes from China

N114795 August 5, 2010 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4819.20.0040 Mr. Troy D. Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of paper gift boxes from China Dear Mr. Crago-Edwards: In your letter dated July 7, 2010 you requested a tariff classification ruling. The ruling was requested on two styles of paper “Take Out” gift boxes. You submitted two samples of the paper gift boxes for our examination which will be returned to you as requested. The paper “Take Out” gift boxes are identified as item numbers A075MA02722 and A075MA02723. The boxes are designed in a die-cut, one-piece folding and slotting assembly. The containers are design-printed, holiday theme gift boxes with six sides. Item number A075MA02722 is a red, snowflake design-printed gift box with a die-cut, “see thru” window depicting a tree on one side panel. The box is a rectangular shaped container which measures approximately 5 3/8” (w) x 3” (d) x 6 1/8” (h). The “take out” gift box has a folding top closure that incorporates a die-cut, carry handle. Item number A075MA02723 is a white, design-printed gift box with words, in red and green lettering, representing the holiday season. The box is designed similar to a Chinese food take-out container and measures approximately 5” (w) x 3 3/4" (d) x 4 1/4” (h). The “take out” gift box has a folding top closure with a hook and loop tab and a wire carry handle that attaches to metal fasteners on two sides of the container. You state in your letter that both styles are available in three assorted designs. These decorative gift boxes are not intended for food products. The applicable subheading for the paper gift boxes will be 4819.20.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Cartons, boxes, cases, bags and other packing containers: 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/. 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