The tariff classification of a gift tray with a cellophane bag and ribbon from China

N163937 May 25, 2011 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4819.10.0040 Mr. Aaron Cullen Barthco International Division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a gift tray with a cellophane bag and ribbon from China Dear Mr. Cullen: In your letter dated May 2, 2011, you requested a tariff classification ruling on behalf of CVS/Pharmacy. The ruling was requested on Item Number 853472, “Gift Tray with Cello Bag & Ribbon”. The item is a rectangular gift tray constructed of corrugated paperboard. The decorative paperboard tray comes with a clear cellophane bag and metallic-look tie closure, separately packaged, for the purpose of wrapping gift items placed in the tray. The gift tray is a rigid, open container which measures approximately 11” (w) x 3½” (d) x 9” (l) (at its widest point). The open tray has two cut-out, carry handles trimmed with metal on two side panels. The decorative gift tray is covered with a design-printed paper in a repetitive pattern that depicts a holiday theme. For tariff purposes, this merchandise will be considered "goods put up in sets for retail sale" whose essential character is imparted by the gift tray. The sample is being returned as you requested. The applicable subheading for the gift tray with cellophane bag and ribbon will be 4819.10.0040, 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; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Cartons, boxes and cases, of corrugated paper or paperboard: Other. 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 Albert Gamble at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division