The tariff classification of a cardboard shoe box from China

N262508 April 9, 2015 CLA-2-48:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4819.20.0040 Ms. DeeDee DeSmet Adidas 5055 N. Greeley Avenue Portland, OR 97217 RE: The tariff classification of a cardboard shoe box from China Dear Ms. DeSmet: In your letter dated February 25, 2015 you requested a tariff classification ruling. The ruling was requested on a “cardboard shoe box with battery operated musical component”. Photographs and product specifications were submitted for our review. The cardboard shoe box is an empty, paperboard carton with a hinged top. The carton is imported in assembled condition, and has been assembled by means of folding and slotting. Inside the carton is a battery-operated musical component that is attached to the inner wall of the carton. You state that upon opening the cover of the box, a pre-recorded song is played from a small circuit board. The song will stop playing once the box is closed. You state that once the battery expires, it cannot be replaced. The box is used as packaging for footwear prior to distribution to the consumer. Classification is governed by the General Rules of Interpretation (GRIs), taken in order. GRI 3 (b) states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. The cardboard shoe box is a composite good made up of materials that are prima facie classifiable in different headings - the cardboard and the circuit board. GRI 3(b) states that composite goods are to be classified according to the material or component that gives them their essential character. You state that the value of the cardboard is greater than that of the circuit board. The circuit board has no functional role in the item, while the cardboard box functions as packaging. Therefore, the essential character of the subject cardboard shoe box is imparted by the cardboard, which is the main structural material and allows the item to function as a shoe box. The applicable subheading for the cardboard shoe box will be 4819.20.0040, 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: Folding cartons, boxes and cases, of non-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 Laurel Duvall at LAUREL.DUVALL@CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division