The tariff classification of “Paper Music Box” Items # 252380 and 252381 from China.

N246683 October 31, 2013 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.:4819.50.4040 Mrs. Rosemary Avondet Harmonized Customs Brokers Inc. 221 Sheridan Blvd. Inwood, NY 11096 RE: The tariff classification of “Paper Music Box” Items # 252380 and 252381 from China. Dear Mrs. Avondet: In your letter dated September 26, 2013, you requested a tariff classification ruling on behalf of your client LF Beauty LTD. The ruling was requested on “Paper Music Box” Items # 252380 and 252381. You submitted photos of the items for our examination. The items are constructed of rigid, non-corrugated paperboard covered with pink paper. The boxes are lined on the bottom with a pink satin material and on the top with Expanded Polyethylene (EPE) foam. Both boxes measure approximately 7 ¼” (L) x 6 ½” (W) x 3 ½” (H) and have a hinged lid. There is a music sound module inside of each box. The applicable subheading for the “Paper Music Boxes” will be 4819.50.4040, 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: Other packing containers, including record sleeves: Other: Other: Rigid boxes and cartons. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division