The tariff classification of a gift box from China and South Korea
Issued May 26, 2004 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6307.90.9889
Headings: 6307
Product description
of Torrance, California. The submitted sample is identified as Item #51205-A Sweet Peeps Box. It is a round box that measures approximately 4½” in diameter by 2¼” in height with a removable lid. The box and the lid are made of non-corrugated paperboard. Both are covered with velvet-like plush fabric and lined with a non-textured fabric. A 3” pink bunny figure of long pile fabric with an internal noisemaker is attached to the lid of the box. You indicate that the box is a seasonal item, sold at Easter, and is used for gifting candy, jewelry, or any small item. However, the good cannot be classified as a Festive article of heading 9505, Harmonized Tariff Schedule of the United States, as its use is not limited to only that holiday.
CBP rationale
The applicable subheading for the gift box will be 6307.90.9889, HTS, which provides for other made up textile articles, other.
Full text
NY K86272 May 26, 2004 CLA-2-63:RR:NC:N3:351 K86272 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Faye Marlowe Marlowe & Co., Inc. P.O. Box 90459 Los Angeles, CA 90009 RE: The tariff classification of a gift box from China and South Korea Dear Ms. Marlowe: In your letter dated May 12, 2004 you requested a tariff classification ruling on behalf of Bestever USA, Inc. of Torrance, California. The submitted sample is identified as Item #51205-A Sweet Peeps Box. It is a round box that measures approximately 4½” in diameter by 2¼” in height with a removable lid. The box and the lid are made of non-corrugated paperboard. Both are covered with velvet-like plush fabric and lined with a non-textured fabric. A 3” pink bunny figure of long pile fabric with an internal noisemaker is attached to the lid of the box. You indicate that the box is a seasonal item, sold at Easter, and is used for gifting candy, jewelry, or any small item. However, the good cannot be classified as a Festive article of heading 9505, Harmonized Tariff Schedule of the United States, as its use is not limited to only that holiday. The applicable subheading for the gift box will be 6307.90.9889, HTS, which provides for other made up textile 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
More rulings on the same tariff codes
The tariff classification of a jewelry case and accessories from China
Revocation of NY N087915, NY N018628, NY M80150, NY J83474, NY H87607, NY G86716, NY H82730, NY G88263, NY G84567, NY C89303, NY A87718, NY 886254, and NY 869451; tariff classification of textile backseat automobile organizers
Revocation of NY N293709, NY N295394 and NY N298740; Classification of textile hanging shelves
The tariff classification of a filtered face mask bandana and gaiter from China
The tariff classification of a stuffed decorative gnome from China
The tariff classification of polyester felt bear hamper for laundry or toys from China
Classification and country of origin determination for a dog blanket; 19 CFR 102.21(c)(5); last country in which an important assembly or manufacturing process occurs
The tariff classification of a stuffed decorative gnome from China
The tariff classification of shoe covers from China
The tariff classification of a game mat and bag from China
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →