CBP Ruling H80235 — The tariff classification of “Bread of Life” Promise Box, from China

Tariff classification

Headings: 4911

Product description

The sample is a paperboard folding carton, which will be imported containing one hundred twenty (120) paperboard slips or rectangles, each measuring 1 ¾” x ¾”, and each printed by a lithographic process on both faces with a Bible verse, with and also without citations. Also contained in the folding carton is a hollow moulded plastic replica of a loaf of bread. It has, moulded on two surfaces, the words “Bread of Life”. The replica measures approximately 4 ¼” x 2 ¼” and stands about 2 ¼” high. It is a holder or container for the 120 printed rectangles of paperboard. The plastic replica bears a label identifying it as article 40-1001-7; the folding carton is printed with the article number 505-40-1001-7; the individual printed slips are not so marked. This product will be considered for tariff purposes to be “goods put up in sets for retail sale”, and will be classified in a single provision which describes the component that gives the product its essential character, or which occurs last in numerical order among those which equally merit consideration.

CBP rationale

The applicable subheading for the “Bread of Life” Promise box, Item 40-1001-7, will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other (than certain specified) printed matter: Printed on paper in whole or in part by a lithographic process.

Full text

NY H80235 May 3, 2001 CLA-2-49:RR:NC:2:234 H80235 CATEGORY: Classification TARIFF NO.: 4911.99.6000 Mr. Raymond E. Anderson Charles A. Redden, Inc. 1210 Corbin Street Elizabeth, New Jersey 07201 RE: The tariff classification of “Bread of Life” Promise Box, from China Dear Mr. Anderson: In your letter dated April 26, 2001, on behalf of your client, Cross Publishing Co., Branchburg, New Jersey, you requested a tariff classification ruling. A sample was submitted, which will be retained for reference. The sample is a paperboard folding carton, which will be imported containing one hundred twenty (120) paperboard slips or rectangles, each measuring 1 ¾” x ¾”, and each printed by a lithographic process on both faces with a Bible verse, with and also without citations. Also contained in the folding carton is a hollow moulded plastic replica of a loaf of bread. It has, moulded on two surfaces, the words “Bread of Life”. The replica measures approximately 4 ¼” x 2 ¼” and stands about 2 ¼” high. It is a holder or container for the 120 printed rectangles of paperboard. The plastic replica bears a label identifying it as article 40-1001-7; the folding carton is printed with the article number 505-40-1001-7; the individual printed slips are not so marked. This product will be considered for tariff purposes to be “goods put up in sets for retail sale”, and will be classified in a single provision which describes the component that gives the product its essential character, or which occurs last in numerical order among those which equally merit consideration. The applicable subheading for the “Bread of Life” Promise box, Item 40-1001-7, will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for Other (than certain specified) printed matter: Printed on paper in whole or in part by a lithographic process. The rate of duty will be 0.1 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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