The tariff classification of a wine gift box from China
Issued October 30, 2017 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4819.20.0040
Headings: 4819
Product description
The wine gift box is a single-piece gift box that, when folded to shape, has the appearance of a tall box with a lid. The complete, folded box measures 10cm (L) x 10cm (W) x 32cm (H). It is constructed of coated, non-corrugated paperboard, and is imported in its flat state. The paperboard, which is printed in a winter motif, is folded, scored, and glued so as to fold into a complete gift box that fully encloses a bottle of wine. Attached to the box are a textile ribbon tie and a blank gift tag. The box is packed in a plastic bag for retail sale.
CBP rationale
The applicable subheading for the wine gift box will be 4819.20.0040, 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: Folding cartons, boxes and cases, of non-corrugated paper or paperboard: Other.
Full text
N290787 October 30, 2017 CLA-2-48:OT:RR:NC:1:130 CATEGORY: Classification TARIFF NO.: 4819.20.0040 Mr. Terry Choi Monday Beauty, LTD. 8/F Pioneer Place 33 Hoi Yuen Road Kwun Tong, Hong Kong 852 CHINA RE: The tariff classification of a wine gift box from China Dear Mr. Choi: In your letter, dated October 3, 2017, you requested a classification ruling. The ruling was requested for a “Xmas Wine Gift Box”. Photographs and product information were submitted for our review. The wine gift box is a single-piece gift box that, when folded to shape, has the appearance of a tall box with a lid. The complete, folded box measures 10cm (L) x 10cm (W) x 32cm (H). It is constructed of coated, non-corrugated paperboard, and is imported in its flat state. The paperboard, which is printed in a winter motif, is folded, scored, and glued so as to fold into a complete gift box that fully encloses a bottle of wine. Attached to the box are a textile ribbon tie and a blank gift tag. The box is packed in a plastic bag for retail sale. The applicable subheading for the wine gift box will be 4819.20.0040, 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: 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
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