CBP Ruling N087659 — The tariff classification of presentation boxes from Thailand

Tariff classification

Headings: 4202

Product description

Your samples are being returned to you. Style PA310 is a two-piece presentation box consisting of a lid and a bottom. Both the lid and bottom are constructed of a paperboard base and wholly covered on the outer surfaces with paper. The interior of the box has a flocked insert that is specially shaped and fitted to hold a cake knife and a protective pillow insert. It is designed to provide storage, protection, and organization to the cake knife subsequent to its initial use. The presentation box is suitable for long-term use. It measures approximately 12” (L) x 3” (D) x 1.75” (H). Style BB112 is a two-piece presentation box consisting of a lid and a bottom. Both the lid and bottom are constructed of a paperboard base and wholly covered on the outer surfaces with paper. The interior of the box has a flocked insert that is specially shaped and fitted to hold a baby’s fork and spoon and a protective pillow insert. It is designed to provide storage, protection, and organization to the spoon and fork subsequent to its initial use. The presentation box is suitable for long-term use. It measures approximately 6” (L) x 4” (W) x 1” (H).

Full text

N087659 December 23, 2009 CLA-2-42:OT:RR:NC:N4:441 CATEGORY: Classification TARIFF NO.: 4202.99.9000 Susan Byrne Tiffany & Co. 15 Sylvan Way Parsippany, NJ 07054 RE: The tariff classification of presentation boxes from Thailand Dear Ms. Byrne: In your letter dated December 7, 2009, you requested a tariff classification ruling. Your samples are being returned to you. Style PA310 is a two-piece presentation box consisting of a lid and a bottom. Both the lid and bottom are constructed of a paperboard base and wholly covered on the outer surfaces with paper. The interior of the box has a flocked insert that is specially shaped and fitted to hold a cake knife and a protective pillow insert. It is designed to provide storage, protection, and organization to the cake knife subsequent to its initial use. The presentation box is suitable for long-term use. It measures approximately 12” (L) x 3” (D) x 1.75” (H). Style BB112 is a two-piece presentation box consisting of a lid and a bottom. Both the lid and bottom are constructed of a paperboard base and wholly covered on the outer surfaces with paper. The interior of the box has a flocked insert that is specially shaped and fitted to hold a baby’s fork and spoon and a protective pillow insert. It is designed to provide storage, protection, and organization to the spoon and fork subsequent to its initial use. The presentation box is suitable for long-term use. It measures approximately 6” (L) x 4” (W) x 1” (H). The applicable subheading for styles PA310 and BB112 will be 4202.99.9000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for, in part, for other containers and cases, other, other. The rate of duty will be 20% ad valorem. 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 Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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