The tariff classification of glitter gift boxes from China

N253994 June 12, 2014 CLA-2-48:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4819.50.4040 Mr. Brian G. Pearce CVS Pharmacy One CVS Drive Mailcode 1049 Woonsocket, RI 02895 RE: The tariff classification of glitter gift boxes from China Dear Mr. Pearce: In your letter, dated May 23, 2014, you requested a tariff classification ruling. The ruling was requested on a glitter gift box. Samples were provided for our review and will be returned to you, as requested. The gift box, identified as Item 973536, Glitter Apparel Box, is a rigid paperboard box measuring approximately 9 ½” (L) x 6 ½” (W) x 2 ½” (H). The box lid is coated in glitter and decorated with a ribbon and a bow. The box will be imported in assorted colors. The applicable subheading for the glitter gift boxes will be 4819.50.4040, Harmonized Tariff Schedule of the United States, 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 Laurel Duvall at LAUREL.DUVALL@CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division