The tariff classification of a folding wine gift box from China

 N282474 February 7, 2017 CLA-2-48:OT:RR:NC:3:230 CATEGORY: Classification TARIFF NO.: 4819.20.0040 Mr. Terry Choi Monday Beauty, Ltd. Pioneer Plaza 8/F 33 Hoi Yuen Road Kwun Tong, HK 852 CHINA RE: The tariff classification of a folding wine gift box from China Dear Mr. Choi: In your letter, dated January 10, 2017, you requested a classification ruling. The ruling was requested for a folding wine gift box. Photos and product information were submitted for our review. The article is a folding gift box designed to hold a bottle of wine. The box measures 10cm (L) by 10cm (W) x 32cm (H) in its assembled state. It is packaged for retail sale, and is imported in flat-fold condition. The box is made from coated paperboard, and is printed with various motifs. The box has a detachable lid mechanism and a textile ribbon closure. The applicable subheading for the gift boxes will be 4819.20.0040, Harmonized Tariff Schedule of the United States, 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: Folding cartons, boxes and cases, of non-corrugated paper or paperboard: 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division