The tariff classification of a flip-top box with fake cigarettes from China

N174557 July 28, 2011 CLA-2-49:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4911.99.8000 Ms. Melissa Fox Vandegrift Forwarding Company, Inc. One Evertrust Plaza Jersey City, NJ 07302 RE: The tariff classification of a flip-top box with fake cigarettes from China Dear Ms. Fox: In your letter dated July 8, 2011 you requested a tariff classification ruling for your client, DJR Logistics. The ruling was requested on a flip-top box with two fake cigarettes. The item is modeled as a flip-top, paperboard box which measures approximately 3½ inches x 2¼ inches x 7/8 of an inch. The flip-top box is packaged with two fake cigarettes that contain talcum powder made of 100% Magnesium Silicate Talc. The fake cigarettes are made up of 55% paper, 34% talcum powder, 10% cotton and 1% sponge material. The front and back bottom half of the paperboard box depicts an autographed, encircled photo of a cigar smoking Charlie Sheen flanked by two tigers. Printed underneath the signed photo is the caption, “Winning Dying is for Amateurs”. The flip-top lid of the paperboard box is printed with the phrases, “Tiger’s Blood” on the top and “Team Sheen” on the front and back portions of the flip-top lid. On one side panel of the box is a “Warlock’s Warning” statement and the opposite side panel is printed with the phrases, “Winning”, Flip Top Box, “Manufactured by WARLOCKS” and “Feared by TROLLS” and a signature below them. The item is an accessory to be used as part of a Charlie Sheen Halloween costume. The printed paperboard flip-top box with the two fake cigarettes are put up in a see-thru, blister pack with a paperboard backer and “packaged for retail sale”. General Rule of Interpretation ("GRI") 3 (b) of the Harmonized Tariff Schedule of the United States ("HTSUS") states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable. For tariff purposes, this merchandise will be considered "goods put up in sets for retail sale” whose essential character is imparted by the printed box. The submitted sample will be returned to you as requested. The applicable subheading for the flip-top box and fake cigarettes will be 4911.99.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other printed matter, including printed pictures and photographs: Other: Other: Other: Other. 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 Albert Gamble at (646) 733-3037. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division