The tariff classification of a rigid paperboard gift box kit

N293159 January 29, 2018 CLA-2-48:OT:RR:NC:1:130 CATEGORY: Classification TARIFF NO.: Ms. Rosemary Avondet Harmonized Customs Brokers, Inc. 221 Sheridan Blvd. Inwood, NY 11906 RE: The tariff classification of a rigid paperboard gift box kit Dear Ms. Avondet: In your letter, dated January 3, 2018, you requested a binding tariff classification ruling on behalf of your client, New Island Printing Co., Ltd. The ruling was requested for a rigid paperboard gift box kit. A photo and product information were submitted for our review. The gift box kit includes a gift box that is constructed from rigid, coated paperboard, and measures approximately 12” (W) x 15” (L) x 2” (H). It is a two-piece box with a lid that is printed with “Giorgio Armani” and an image of Acqua Di Gio perfume. Inside the box is a polyethylene terephthalate insert that is fitted to hold two containers. The box also contains a paperboard gift card and a short length of textile ribbon for gift wrapping purposes. Classification of merchandise under the Harmonized Tariff Schedule of the United States (HTSUS) is governed by the General Rules of Interpretation (GRIs), taken in order. Because the gift box kit is composed of a box, a plastic insert, a paperboard gift card, and a textile ribbon, all of which are classifiable under separate tariff headings, GRIs 1 and 2 are not applicable. Because the various components are adapted to one another, are mutually complementary, and together form a whole which would not normally be offered for sale in separate parts, the kit is a composite good in accordance with GRI 3(b). As the gift box is the most substantial and functional part of the kit, it imparts the essential character and governs classification. The applicable subheading for the rigid paperboard gift box kit will be 4819.50.4040, 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 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