876852 87 Ruling Active

The tariff classification of a box from China.

Issued August 7, 1992 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9986

Headings: 6307

Product description

The box is composed of a paperboard base covered with 100 percent wool needlepoint covering the four sides. The interior and bottom of the box is covered with 100 percent cotton woven fabric. The lid is constructed of a paperboard base with the exterior completely covered with 100 percent wool needlepoint and the interior covered with 100 percent woven fabric. The top of the lid is depicting Santa Claus entering a chimney with a sack of toys and a Christmas tree. The sample is being returned as requested.

CBP rationale

The applicable subheading for the box will be 6307.90.9986, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles.

Full text

NY 876852 AUG 07 1992 CLA-2-63:S:N:N3H:345 876852 CATEGORY: Classification TARIFF NO.: 6307.90.9986 Mr. David Malina Import Manager Silvestri Corporation 20 North Paulina Street Chicago, Illinois 60614-1050 RE: The tariff classification of a box from China. Dear Mr. Malina: In your letter dated July 24, 1992, you requested a tariff classification ruling. The sample submitted is a rectangular box, item #75606, with a detached lid. The box is composed of a paperboard base covered with 100 percent wool needlepoint covering the four sides. The interior and bottom of the box is covered with 100 percent cotton woven fabric. The lid is constructed of a paperboard base with the exterior completely covered with 100 percent wool needlepoint and the interior covered with 100 percent woven fabric. The top of the lid is depicting Santa Claus entering a chimney with a sack of toys and a Christmas tree. The sample is being returned as requested. The applicable subheading for the box will be 6307.90.9986, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other: Other, other. The rate of duty will be 7 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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