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N242632 N2 Ruling Active

The tariff classification of “Wine Gift Box”, Item# 9017883, from China.

Issued June 25, 2013 by U.S. Customs and Border Protection.

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N2 N242632 (June 25, 2013)

Tariff classification

HTS codes: 4819.50.4040

Headings: 4819

Product description

The item is a single bottle gifting container made of rigid paperboard. The container is cylindrical with a flat bottom and measures approximately 12 ¾” (L) x 4” (W). The container has a removable lid with a macramé handle.

CBP rationale

The applicable subheading for the “Wine Gift 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, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Other packing containers, including record sleeves: Other: Other: Rigid boxes and cartons.

Full text

N242632 June 25, 2013 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.:4819.50.4040 Ms. Lorianne Aldinger Rite Aid Pharmacy P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of “Wine Gift Box”, Item# 9017883, from China. Dear Ms. Aldinger: In your letter dated May 28, 2013, you requested a tariff classification ruling. A sample identified as “Wine Gift Box”, Item# 9017883, was submitted for our examination. The item is a single bottle gifting container made of rigid paperboard. The container is cylindrical with a flat bottom and measures approximately 12 ¾” (L) x 4” (W). The container has a removable lid with a macramé handle. You stated that the container will be imported in two styles, one decorated with pictures of Christmas tree ornaments and the other with Christmas trees. The item will be marketed and sold at retail as a wine gift box. The box is marked with China as the country of origin. The applicable subheading for the “Wine Gift 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, paperboard, cellulose wadding or webs of cellulose fibers; box files, letter trays and similar articles, of paper or paperboard of a kind used in offices, shops or the like: Other packing containers, including record sleeves: Other: Other: Rigid boxes and cartons. The sample will be returned to you as per your request. 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, Thomas J. Russo Director National Commodity Specialist Division

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