M81661 M8 Ruling Active

The tariff classification of a heart-shaped box from China

Issued March 3, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9889

Headings: 6307

Product description

The submitted sample is a heart-shaped box, identified as Item #848985. The lidded box measures approximately 7” x 7” x 2½”. It is constructed of paperboard covered with polyester fabric. The lid is 2” deep and has a plastic window; beneath this window is a compartment that contains ten silk flowers.

CBP rationale

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

Full text

NY M81661 March 3, 2006 CLA-2-63:RR:NC:N3:351 M81661 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Dennis Morse BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of a heart-shaped box from China Dear Mr. Morse: In your letter dated February 24, 2006, you requested a tariff classification ruling on behalf of your client, Meijer Distribution. The submitted sample is a heart-shaped box, identified as Item #848985. The lidded box measures approximately 7” x 7” x 2½”. It is constructed of paperboard covered with polyester fabric. The lid is 2” deep and has a plastic window; beneath this window is a compartment that contains ten silk flowers. The applicable subheading for the heart-shaped box will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% ad valorem. The sample will be returned as requested. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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