J81600 J8 Ruling Active

The tariff classification of a box from China.

Issued March 10, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

It is assumed that the box is made of a paperboard base with exterior sides covered with satin woven fabric. The interior of the box is covered with paper. The interior of the box contains no compartments. The exterior top of the lid is padded. The exterior sides of the box are decorated with a ribbon fabric and a textile fabric bow is attached onto the top of the lid. The box measures approximately 4” x 4” x 4-1/2”.

CBP rationale

The applicable subheading for the box will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles .

Full text

NY J81600 March 10, 2003 CLA-2-63:RR:NC:TA:351 J81600 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Ms. Barbara L. Fox Dollar Tree Stores, Inc. 500 Volvo Parkway Chesapeake, VA 23320 RE: The tariff classification of a box from China. Dear Ms. Fox: In your letter dated February 28, 2003, you requested a tariff classification ruling. The sample submitted is a box with a detached lid, item number SKU-811880. It is assumed that the box is made of a paperboard base with exterior sides covered with satin woven fabric. The interior of the box is covered with paper. The interior of the box contains no compartments. The exterior top of the lid is padded. The exterior sides of the box are decorated with a ribbon fabric and a textile fabric bow is attached onto the top of the lid. The box measures approximately 4” x 4” x 4-1/2”. The applicable subheading for the box will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles . . . Other. The rate of duty will be 7 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 Mitchel Bayer at 646-733-3102. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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