CBP Ruling N058523 — The tariff classification of shirt box from China or Vietnam

Tariff classification

Headings: 4819

Product description

You submitted a sample of designated as a “VINCE Knit Shirt Box”, (K73855) for our examination which will be returned to you as requested. The gift box measures approximately 13½" (w) x 2½" (d) x 9¼" (h) and approximately 0.20 mm in thickness. It is a rigid two-piece box constructed of non-corrugated paperboard with a removable lid. The "Vince" name is printed at the bottom left-hand corner of the removable lid. The purpose of the box is to be used for packaging goods purchased by consumers from “VINCE” retail locations. For customs purposes, the shirt box is properly marked on the inside lid with the country of origin and words “Made in China”.

CBP rationale

The applicable subheading for the shirt box will be 4819.50.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cartons, boxes, cases, bags and other packing containers, of paper or paperboard: other (than certain enumerated containers): rigid boxes and cartons.

Full text

N058523 May 15, 2009 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4819.50.4040 Ms. Kelly B. Price Infinity Global Packaging 501 Bridge Street Danville, VA 24541 RE: The tariff classification of shirt box from China or Vietnam Dear Ms. Price: In your letter dated April 21, 2009, you requested a tariff classification ruling. You submitted a sample of designated as a “VINCE Knit Shirt Box”, (K73855) for our examination which will be returned to you as requested. The gift box measures approximately 13½" (w) x 2½" (d) x 9¼" (h) and approximately 0.20 mm in thickness. It is a rigid two-piece box constructed of non-corrugated paperboard with a removable lid. The "Vince" name is printed at the bottom left-hand corner of the removable lid. The purpose of the box is to be used for packaging goods purchased by consumers from “VINCE” retail locations. For customs purposes, the shirt box is properly marked on the inside lid with the country of origin and words “Made in China”. The applicable subheading for the shirt box will be 4819.50.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cartons, boxes, cases, bags and other packing containers, of paper or paperboard: other (than certain enumerated containers): rigid boxes and cartons. 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/. Section 304 of the Tariff Act of 1930, as amended (19 U.S.C. 1304) provides that, unless excepted, every article of foreign origin (or its container) imported into the United States shall be marked in a conspicuous place as legibly, indelibly and permanently as the nature of the article (or its container) will permit, in such a manner as to indicate to the ultimate purchaser in the United States the English name of the country of origin of the article. 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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