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The tariff classification of paperboard gift boxes from China.
Issued February 14, 2001 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G86827 (February 14, 2001)
Tariff classification
HTS codes: 4823.90.6500
Headings: 4823
Product description
It measures 4” x 4” x 2½”(H) and has a removable lid. The exterior is completely covered with decorative, gold-colored foil and also incorporates raised swirl designs. (The swirls appear to be formed by slender, curved pieces of plaster placed between the paperboard and the foil covering.) In response to a telephone query by this office, you advised that, following importation, the boxes represented by the sample will be sold empty, in unchanged condition, to consumers for use as containers for gifts. However, it appears that the boxes are sufficiently sturdy and attractive to serve indefinitely as decorative household receptacles for trinkets or other small items.
CBP rationale
The applicable subheading for the #C74K1329 boxes will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paper or paperboard.
Full text
NY G86827 February 14, 2001 CLA-2-48:RR:NC:SP:234 G86827 CATEGORY: Classification TARIFF NO.: 4823.90.6500 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of paperboard gift boxes from China. Dear Ms. Liu: In your letter dated February 2, 2001, you requested a tariff classification ruling. A sample identified as a paperboard Christmas gift box (item #C74K1329) was submitted and will be retained for reference. It measures 4” x 4” x 2½”(H) and has a removable lid. The exterior is completely covered with decorative, gold-colored foil and also incorporates raised swirl designs. (The swirls appear to be formed by slender, curved pieces of plaster placed between the paperboard and the foil covering.) In response to a telephone query by this office, you advised that, following importation, the boxes represented by the sample will be sold empty, in unchanged condition, to consumers for use as containers for gifts. However, it appears that the boxes are sufficiently sturdy and attractive to serve indefinitely as decorative household receptacles for trinkets or other small items. The applicable subheading for the #C74K1329 boxes will be 4823.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be 1.7%. 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
More rulings on the same tariff codes
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