The tariff classification of boxed infants’ wear from the Philippines and Thailand

NY H80844 May 21, 2001 CLA-2-61:RR:NC:TA:358 H80844 CATEGORY: Classification Frank Saviano Agra-Services Brokerage Co., Inc. 221-20 147th Avenue Jamaica, NY 11413 RE: The tariff classification of boxed infants’ wear from the Philippines and Thailand Dear Mr. Saviano: In your letter dated May 2, 2001 you requested a classification ruling. You have submitted one cardboard box for the packaging of infants’ wear at the retail level and two other boxes, each containing an assortment of articles for newborn children, ranging from cotton bibs, shirts, and vests, plastic rattles, terry dribble cloths, washcloths, and booties. The submitted samples are being returned. The applicable subheadings for the contents of the gift boxes will be found in chapters 61, 63, 64, and 95, Harmonized Tariff Schedule of the United States (HTS). The cardboard gift boxes with clear plastic covers, in which the various contents are sold, constitute the packaging for the imported items. With respect to these containers, GRI 5(b) provides that “packing materials and packing containers presented with the goods therein shall be classified with the goods if they are of a kind normally used for the packing of such goods. However, this provision does not apply when such packing materials or packing containers are clearly suitable for repetitive use.” As these boxes are of a kind normally used for packing of such goods, and as they are not suitable for repetetive use, they are classified with the goods and they are dutiable at the rates that apply to their contents. 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 Kirschner at 212-637-7079. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division