CBP Ruling N254839 — The tariff classification of a paperboard gift box from China

Tariff classification

Headings: 4819

Product description

The samples will be retained for future reference. The subject samples are rigid gift boxes constructed of non-corrugated paper. The paper box is a two piece construction and is offered in three sizes measuring approximately 9 ¼” (l) x 6 ¾” (w) x 1 ¾” (h) for the small size, 10” (l) x 7 ¼” (w) x 2” (h) for the medium size and 10 ¾” (l) x 7 ¾” (w) x 2” (h) for the large size. The bottom piece of the box is covered in colored paper and the lid is covered in glitter. The removable lid is decorated with a 1” wide polyester ribbon bow.

CBP rationale

The applicable subheading for the paperboard 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

N254839 July 7, 2014 CLA-2-48:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4819.50.4040 Ms. Priscilla R. Royster John S. Connor, Inc. 799 Cromwell Park Drive Suite A Glen Burnie, MD 21061 RE: The tariff classification of a paperboard gift box from China Dear Ms. Royster: In your letter dated June 11, 2014, you requested a tariff classification ruling. The ruling was returned to for additional information which was resubmitted to this office on June 27, 2014. The ruling was requested on a paperboard gift boxes identified as item # 214OSDX14. Three representative sample sizes were submitted for our review. The samples will be retained for future reference. The subject samples are rigid gift boxes constructed of non-corrugated paper. The paper box is a two piece construction and is offered in three sizes measuring approximately 9 ¼” (l) x 6 ¾” (w) x 1 ¾” (h) for the small size, 10” (l) x 7 ¼” (w) x 2” (h) for the medium size and 10 ¾” (l) x 7 ¾” (w) x 2” (h) for the large size. The bottom piece of the box is covered in colored paper and the lid is covered in glitter. The removable lid is decorated with a 1” wide polyester ribbon bow. The applicable subheading for the paperboard 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 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 Laurel Duvall at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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