The tariff classification of a paperboard gift box from China

N214985 May 17, 2012 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4819.20.0040 Mr. Brandon Henderson Pier 1 Imports Trade Compliance 100 Pier 1 Place, Level 9 Fort Worth, Texas 76102 RE: The tariff classification of a paperboard gift box from China Dear Mr. Henderson: In your letter dated April 23, 2012, you requested a tariff classification ruling. The ruling was requested on an item designated as a “Paperboard Purse Bag”, SKU Number 2633871. The “Paperboard Purse Bag” is a “folding carton” in the form of a one piece, irregularly shaped sheet of non-corrugated paperboard that has been folded and glued to itself so as to form a one-piece gift box. The item is designed to depict a small paperboard purse constructed with four walls, a hook and eye flap closure on the front panel and a single satin ribbon carry handle knotted through holes on each side panel. The applicable subheading for the “Paperboard Purse Bag” 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 Albert Gamble at (646) 733-3037. Sincerely, Thomas J. Russo Director National Commodity Specialist Division