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N245491 N2 Ruling Active

The tariff classification of Star Boxes, Item # 934821 from China

Issued September 12, 2013 by U.S. Customs and Border Protection.

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N2 N245491 (September 12, 2013)

Tariff classification

HTS codes: 4823.90.8600

Headings: 4823

Product description

It is a retail package containing three boxes each molded in the shape of a star. The boxes are three sizes large, medium and small. These boxes are designed to fit` inside of each other and each box top is coated with glitter. The samples are being retained for training purposes.

CBP rationale

The applicable subheading for the Star Boxes will be 4823.90.8600 Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: Other: Other: Other: Other.

Full text

N245491 September 12, 2013 CLA-2-48:OT:RR:NC:2:234 CATEGORY: Classification TARIFF NO.: 4823.90.8600 Ms. Jeanette Arciero Barthco International, division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of Star Boxes, Item # 934821 from China Dear Ms. Arciero: In your letter dated August 19, 2013, you requested a tariff classification ruling on behalf of CVS/Pharmacy. A sample identified as “Star Boxes” set, Item # 934821, was submitted for our examination. It is a retail package containing three boxes each molded in the shape of a star. The boxes are three sizes large, medium and small. These boxes are designed to fit` inside of each other and each box top is coated with glitter. The samples are being retained for training purposes. The applicable subheading for the Star Boxes will be 4823.90.8600 Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other paper, paperboard, cellulose wadding and webs of cellulose fibers, cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibers: Other: 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, Myles B. Harmon Acting Director National Commodity Specialist Division

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