CLA-2-48: RR: NC: 2:234 H88999
Mr. Tony Collini
John S. Connor, Inc.
401 East Pratt Street, Suite 700
Baltimore, Maryland 21202
RE: The tariff classification of gift boxes of paper or paperboard packaged with wrapping paper, from China.
Dear Mr. Collini:
In your letter dated March 4, 2002, on behalf of your client, The Lindy Bowman Company, you requested a tariff classification ruling.
Samples were submitted, of paper or paperboard folding gift boxes packaged with wrapping paper, and of wrapping paper in sheets, not packaged. This letter will classify the boxes packaged with wrapping paper; the wrapping paper in sheets, not packaged, will be the subject of a subsequent ruling, which will be numbered H89322.
The folding gift boxes packaged with wrapping paper are presented in cellophane-wrapped sets, packaged for retail sale. Three (3) samples of this product were submitted. Each set consists of from one (1) to four (4) gift boxes of paper or paperboard, each box consisting of two (2) pieces that are folded flat in the packaging. They are non-corrugated and not printed. The exteriors are white and the interiors are gray in color.
The box sizes are 11 ½” x 8 ½” x 1 5/8”; 15” x 9 ½” x 2”; and 17” x 11” x 2 ½”. They are accompanied by appropriately sized sheets of printed Christmas wrapping paper. You advise that “The gift-wrapping is cut to size for the boxes as well as having adhesive on it so that it can be used to wrap the box without any cutting or taping.” The packaging is printed with text which confirms this: “No scissors, tape or measuring required”, etc.
These wrapped packages will be considered for tariff purposes to be “goods put up in sets for retail sale”, and will be classified in a single provision, derived from the component of the set which gives it its essential character: the two (2) piece folding gift carton.
The applicable subheading for these sets will be 4819.50.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other (than certain specified kinds) cartons, boxes, cases, bags and other packing containers, of paper or paperboard. The rate of duty will be 1.1 percent ad valorem.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
This merchandise may be subject to antidumping duties. A list of antidumping proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W., Washington, D.C. 20230. Written decisions regarding the scope of antidumping orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification rulings issued by Customs.
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 Carl Abramowitz at 646-733-3037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division