The tariff classification of “Hinged Box and Cover with Angled Board Platform” from China.

N248001 December 6, 2013 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4819.50.4040 Ms. Rosemary Avondet Harmonized Custom Brokers, Inc. 221 Sheridan Blvd. Inwood, NY 11096 RE: The tariff classification of “Hinged Box and Cover with Angled Board Platform” from China. Dear Ms. Avondet: In your letter dated November 18, 2013, you requested a tariff classification ruling on behalf of New Island Printing (US) Inc. The ruling was requested on “Hinged Box and Cover with Angled Board Platform”. You submitted a sample for our examination. The item is constructed of 2mm thick grey board and black board, blue flocked paper and black ethylene vinyl acetate (EVA) foam backing used to hold the products contained in the box. The box is covered with the blue flocked paper. The item measures approximately 5 ½” (L) x 6 ¼” (W) 4 ½” (H) and has a hinged lid with a faux satin ribbon on the left side. The box has a multi-level platform with die cut foam to support a perfume bottle. There is a pull out drawer with die cut foam underneath the platform to support two small perfume bottles. The applicable subheading for the “Hinged Box and Cover with Angled Board Platform”, 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. The sample will be returned to you as per your request. 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