The tariff classification of paperboard boxes from China.

NY L84023 May 5, 2005 CLA-2-48:RR:NC:SP:234 L84023 CATEGORY: Classification TARIFF NO.: 4819.50.4040 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of paperboard boxes from China. Dear Mr. Stinson: In your letter dated April 7, 2005, you requested a tariff classification ruling. A sample identified as an “XWA Gift Card Box” (Item #941498) was submitted for our examination and is being returned to you as requested. It is a rigid, non-corrugated paperboard box, approximately 4¼” x 4¼” x 1½”(H), with a removable lid. The exterior is covered with thin plastic film printed with a holographic design. The interior of the box contains a platform-like insert, made of flocked, vacuum-formed plastic, which incorporates a recess shaped to hold a 2” x 3-3/8” card. The box, which is put up for sale in a retail blister pack, is designed to provide the purchaser with an attractive container in which to present a store-redeemable “gift card” to a chosen recipient. The applicable subheading for the “XWA Gift Card Box” will be 4819.50.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) packing containers of paper or paperboard: rigid boxes and cartons. The rate of duty will be Free. 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 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division