The tariff classification of pre-wrapped gift boxes from China

N023951 March 25, 2008 CLA-2-48:OT:RR:NC:N2:234 CATEGORY: Classification TARIFF NO.: 4819.20.0040 Mr. Robert C. Thompson W. J. Byrnes & Co. P. O. Box 90595 Los Angeles, CA 90009 RE: The tariff classification of pre-wrapped gift boxes from China Dear Mr. Thompson: In your letter dated February 22, 2008 on behalf of Asia Outsource, Inc, you requested a tariff classification ruling. The samples which you submitted are being returned as requested. Two samples were submitted. The first is described as size c and measures approximately 4.75” x 4” x 4”. It is made of paperboard with its own gift wrap attached and is packaged for retail sale. The packaging comes with step by step instructions for assembling and wrapping the box. The second is a folded gift box of paperboard that has its own gift wrapping paper attached. It has a Christmas motif that can be colored by a child if s/he chooses. It is packaged in cellophane for retail sale and all the instructions for completing the box are printed on the protective liner of the self-adhesive and the flaps of the box. When assembled the box measures approximately 7” x 4” x 4”. The applicable subheading for the gift boxes will be 4819.20.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cartons, boxes cases, bags and other packing containers, of paper, paperboard . . . folding cartons, boxes and cases of non-corrugated paper or paperboard. 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/. The merchandise in question may be subject to antidumping duties or countervailing duties. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on “Contact Us”). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on “Antidumping and countervailing duty investigations”), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on “Import” and “AD/CVD”). 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