The tariff classification of a graduation cap box from China

N278669 September 23, 2016 CLA-2-48:OT:RR:NC:3:230 CATEGORY: Classification TARIFF NO.: 4823.90.8600 Mr. Jin W. Chan Elsa L, Inc. 800 A Street San Rafael, CA 94901 RE: The tariff classification of a graduation cap box from China Dear Mr. Chan: In your letter, dated August 17, 2016, you requested a tariff classification ruling. The ruling was requested on a graduation cap-shaped box. Photos and product information were submitted for our review. The request regards a paperboard box of unstated dimensions. The box is manufactured in the shape of a graduation cap, with a square box base and a removable, flat, square lid of larger length and width. The box lid has polyester cord and tassel attached at the center, and a slot for inserting greeting cards. The entire outer surface of the box is covered in polyurethane sheeting. The sheeting on the box bottom is embroidered with the word “Grad” in contrasting thread. In your request, you suggest that the box is classifiable under subheading 4819.60.0000, 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: Box files, letter trays, storage boxes and similar articles, of a kind used in offices, shops or the like. We disagree. The Expanatory Notes to heading 4819 explain that such goods are “used for the filing or storage of documents or stock of various kinds in offices, shops, warehouses, etc.” The instant article is not a storage box for documents or stock for office use, but, rather, a novelty receptacle used for a specific event. The applicable subheading for the graduation cap box will be 4823.90.8600, HTSUS, which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Other: 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division