10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a keepsake box from Peoples Republic of China
Issued November 13, 2008 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN0 N041385 (November 13, 2008)
Tariff classification
HTS codes: 4823.90.6700
Headings: 4823
Product description
The designated sample is a “Baby Keepsake Box” that will be returned to you as requested. The keepsake storage box is a rectangular container with a flip-open lid, measuring approximately 9” wide x 3½” deep x 11" high. It is constructed of coated paper on gray-board with a beige colored vinyl exterior that incorporates an ornamental metal heart in the center of the lid. The storage box consists of twelve coated paperboard boxes that are fitted into compartments within the box and has a ribbon tie closure. The storage boxes are labeled as baby’s first tooth, first shoes, birth certificate, hospital i.d. bracelet, ultrasound, etc. to store baby mementos. We find that the above-described item is a composite good whose essential character is not clearly imparted by either the ornamental vinyl box or the paperboard storage boxes. 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 paperboard boxes come last.
CBP rationale
The applicable subheading for the keepsake box will be 4823.90.6700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of coated paper or paperboard.
Full text
N041385 November 13, 2008 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4823.90.6700 Ms. Diane Romero Lakeshore Learning Materials 2695 E. Dominguez St. Carson, CA 90895 RE: The tariff classification of a keepsake box from Peoples Republic of China Dear Ms. Romero: In your letter dated October 6, 2008, you requested a tariff classification ruling. The designated sample is a “Baby Keepsake Box” that will be returned to you as requested. The keepsake storage box is a rectangular container with a flip-open lid, measuring approximately 9” wide x 3½” deep x 11" high. It is constructed of coated paper on gray-board with a beige colored vinyl exterior that incorporates an ornamental metal heart in the center of the lid. The storage box consists of twelve coated paperboard boxes that are fitted into compartments within the box and has a ribbon tie closure. The storage boxes are labeled as baby’s first tooth, first shoes, birth certificate, hospital i.d. bracelet, ultrasound, etc. to store baby mementos. We find that the above-described item is a composite good whose essential character is not clearly imparted by either the ornamental vinyl box or the paperboard storage boxes. 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 paperboard boxes come last. The applicable subheading for the keepsake box will be 4823.90.6700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of coated 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/. 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
More rulings on the same tariff codes
The tariff classification of a paperboard counter display unit from China
The tariff classification of a coated paper house model from China
The tariff classification of a 3D Pokémon model from China
The tariff classification of a paperboard model kit, a packaging box, and a door hanger kit from China
The tariff classification of paperboard bulletin board borders from Vietnam
The tariff classification of a paper wall art kit from China
The tariff classification of a bookmark from China
The tariff classification of bookmarks from China
The tariff classification of paperboard picture frame kit from China
The tariff classification of air fryer liners from China
Follow N041385
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.