CBP Ruling G86039: The tariff classification of a cosmetic gift box

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G8 G86039 (January 5, 2001)

Tariff classification

Headings: 4819

Product description

It is designated “Cosmetic Gift Box”, not further identified by “style” or “article” number. Its country of origin is not stated. The subject gift box will be imported empty and then filled with cosmetic products before being offered for retail sale. It is constructed of a rigid paper board material, entirely covered with a glossy white paper. It measures 10 ½” x 8” x 2 ½”, with a hinged lid which flips up. The flip-up lid incorporates a mirror on the underside, which is to be used with the lid in upright (open) position. The interior of the box is comprised of four (4) equally sized compartments measuring 5 ½” x 4” x 2” deep. The interior of the box is not lined with any type of additional material besides the glossy paper. After importation, plastic molded inserts will be placed into the compartments which will then be filled with cosmetic products. The two short sides of the box fold over the top of the box, interlocking, which acts as the closure device. The sample as presented is white in color, throughout, including short lengths of ribbon which act as “fittings” for the lid. There is no printing of any kind on the sample.

Full text

NY G86039 January 5, 2001 CLA-2-48:RR:NC:2:234 G86039 CATEGORY: Classification TARIFF NO.: 4819.50.4040 Mr. Nicholas D’Andrea Barian Shipping Co., Inc. The Barian Building 910 Railroad Avenue Woodmere, New York 11598 RE: The tariff classification of a cosmetic gift box Dear Mr. D’Andrea: In your letter dated January 2, 2001, on behalf of your client, Shell Containers, Lake Success, New York, you requested a tariff classification ruling. A sample article was submitted, which will be returned, as requested. It is designated “Cosmetic Gift Box”, not further identified by “style” or “article” number. Its country of origin is not stated. The subject gift box will be imported empty and then filled with cosmetic products before being offered for retail sale. It is constructed of a rigid paper board material, entirely covered with a glossy white paper. It measures 10 ½” x 8” x 2 ½”, with a hinged lid which flips up. The flip-up lid incorporates a mirror on the underside, which is to be used with the lid in upright (open) position. The interior of the box is comprised of four (4) equally sized compartments measuring 5 ½” x 4” x 2” deep. The interior of the box is not lined with any type of additional material besides the glossy paper. After importation, plastic molded inserts will be placed into the compartments which will then be filled with cosmetic products. The two short sides of the box fold over the top of the box, interlocking, which acts as the closure device. The sample as presented is white in color, throughout, including short lengths of ribbon which act as “fittings” for the lid. There is no printing of any kind on the sample. The applicable subheading for the cosmetic gift box described will be 4819.50.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for: Cartons, boxes, cases, bags and other packing containers, of paper, paperboard…:Other (than certain specified articles): Rigid boxes and cartons. The General (normal trade relations) rate of duty will be 1.6 percent ad valorem. 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 Carl Abramowitz, at 212-637-7060. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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