The tariff classification of a greeting card/gift box from Hong Kong
Issued March 24, 2008 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4909.00.4020
Headings: 4909
Product description
You submitted a sample of a Greeting Card/Gift Box designated as SKU # 379HMB947MXA. The greeting card/gift box is made from cardboard, measures approximately 2¾” wide x 2¾” deep x 6” high and has an extended flap attached that measures approximately 2¾” wide x 6” high. The rectangular gift box is made of a flat one piece construction that is glued together to create four side panels. There are printed instructions on the inside box top showing how to form the box by pushing the sides of the card together. Then, fasten locking tabs together at the top allowing the bottom panels to automatically secure. The exterior of the gift box depicts a cheerful get well card that has warm wishes and written sentiments printed on its four sides about a mock “medicinal” product called “Get Wel”. The extended flap on the apparent front side of the gift box is designed to make it open up like the front of a greeting card displaying the inside sentiment, “Thought you could use a dose of Get-Wel wishes”. The item is a composite good whose essential character is not clearly imparted by either the greeting card or the gift box. General Rule of Interpretation ("GRI") 3(c), Harmonized Tariff Schedule of the United States (HTSUS) provides that such products shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the classification for the greeting card comes last.
CBP rationale
The applicable subheading for the greeting card/gift box will be 4909.00.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings: Other, Greeting cards.
Full text
N024148 March 24, 2008 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4909.00.4020 Ms. Sandy Wieckowski Expeditors Tradewin, LLC 11101 Metro Airport Center Drive Bldg M2, Suite 110 Romulus, MI 48174 RE: The tariff classification of a greeting card/gift box from Hong Kong Dear Ms. Wieckowski: In your letter dated February 21, 2008, you requested a tariff classification ruling on behalf or your client, Hallmark Cards, Inc. You submitted a sample of a Greeting Card/Gift Box designated as SKU # 379HMB947MXA. The greeting card/gift box is made from cardboard, measures approximately 2¾” wide x 2¾” deep x 6” high and has an extended flap attached that measures approximately 2¾” wide x 6” high. The rectangular gift box is made of a flat one piece construction that is glued together to create four side panels. There are printed instructions on the inside box top showing how to form the box by pushing the sides of the card together. Then, fasten locking tabs together at the top allowing the bottom panels to automatically secure. The exterior of the gift box depicts a cheerful get well card that has warm wishes and written sentiments printed on its four sides about a mock “medicinal” product called “Get Wel”. The extended flap on the apparent front side of the gift box is designed to make it open up like the front of a greeting card displaying the inside sentiment, “Thought you could use a dose of Get-Wel wishes”. The item is a composite good whose essential character is not clearly imparted by either the greeting card or the gift box. General Rule of Interpretation ("GRI") 3(c), Harmonized Tariff Schedule of the United States (HTSUS) provides that such products shall be classified under the heading which occurs last in numerical order among those which equally merit consideration. In this case, the classification for the greeting card comes last. The applicable subheading for the greeting card/gift box will be 4909.00.4020, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Printed or illustrated postcards; printed cards bearing personal greetings, messages or announcements, whether or not illustrated, with or without envelopes or trimmings: Other, Greeting cards." 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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