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N019679 N0 Ruling Active

The tariff classification of a holiday storage box and ornament tray from Lithuania

Issued December 14, 2007 by U.S. Customs and Border Protection.

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N0 N019679 (December 14, 2007)

Tariff classification

HTS codes: 4819.60.0000

Headings: 4819

Product description

A sample was submitted of SKU # 10044383, “Red Holiday Storage Box” for our examination. In your letter

CBP rationale

The applicable subheading for the “Red Holiday Storage Box” and “Ornament Tray” will be 4819.60.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for box files, letter trays, storage boxes and similar articles, of paper or paperboard, of a kind used in offices, shops or the like.

Full text

N019679 December 14, 2007 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4819.60.0000 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of a holiday storage box and ornament tray from Lithuania Dear Ms Davidson: In your letter dated November 11, 2007, you requested a tariff classification ruling. A sample was submitted of SKU # 10044383, “Red Holiday Storage Box” for our examination. In your letter you state, it is constructed “from a heavyweight, eco-friendly recycled fiberboard and is covered in laminated paper”. The storage box measures approximately 20 inches wide x 11 inches deep x 14 inches long. It has a removable lid that is trimmed with a metal edge and reinforced with metal rivets. The two-piece “Ornament Tray” (sold separately) measures approximately 20 inches wide x 3 inches deep x 14 inches long and can fit perfectly within the storage box. It has a foldable, slotted partition to hold twenty ornaments which can be removed when not filled to store larger holiday decor. The storage box and ornament tray are durably constructed with chrome plated handles and metal hardware. This article creates a storage solution for holiday trimmings and gift wrap. The applicable subheading for the “Red Holiday Storage Box” and “Ornament Tray” will be 4819.60.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for box files, letter trays, storage boxes and similar articles, of paper or paperboard, of a kind used in offices, shops or the like. The rate of duty will be free. 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 Patricia Wilson at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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