CBP Ruling N258859 — The tariff classification of cardboard gift boxes from China

Tariff classification

Headings: 4819

Product description

The samples will be retained for future reference. The submitted samples, described as “cardboard gift boxes”, are empty, rigid paperboard cartons of various shapes. The cartons measure 6 ¼” (L) x 5 ¼” (W) x 1 ¼” (H), 7 ¾” (L) x 1 ¾” (W) x 1” (H), 2 ¼” (L) x 2 ¼” (W) x 1” (H), 2” (L) x 1 ¾” (W) x 1” (H), respectively. Each has a removable top and is fully covered with decorative paper. Inside each carton is a paperboard insert that is padded with foam and covered with a flocked, non-woven textile. The carton top is decorated with ¼”-wide polyester ribbon and a plastic bow. The boxes are used as packaging for jewelry purchased in a retail store.

CBP rationale

The applicable subheading for the cardboard gift boxes 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; 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

N258859 November 19, 2014 CLA-2-48:OT:RR:NC:2:230 CATEGORY: Classification TARIFF NO.: 4819.50.4040 Mr. Brian Kavanaugh Deringer Logistics Consulting Group 173 West Service Road Champlain, NY 12919 RE: The tariff classification of cardboard gift boxes from China Dear Mr. Kavanaugh: In your letter dated October 28, 2014, you requested a tariff classification ruling on behalf of your client, Noble Gift Packaging. The ruling was requested on four sizes of cardboard gift boxes identified as ONBR-SL, ONSE-SL, ONRP-SL and ONPR-SL. Four representative samples were submitted for our review. The samples will be retained for future reference. The submitted samples, described as “cardboard gift boxes”, are empty, rigid paperboard cartons of various shapes. The cartons measure 6 ¼” (L) x 5 ¼” (W) x 1 ¼” (H), 7 ¾” (L) x 1 ¾” (W) x 1” (H), 2 ¼” (L) x 2 ¼” (W) x 1” (H), 2” (L) x 1 ¾” (W) x 1” (H), respectively. Each has a removable top and is fully covered with decorative paper. Inside each carton is a paperboard insert that is padded with foam and covered with a flocked, non-woven textile. The carton top is decorated with ¼”-wide polyester ribbon and a plastic bow. The boxes are used as packaging for jewelry purchased in a retail store. The applicable subheading for the cardboard gift boxes 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; 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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