CLA-2-48:RR:NC:2:234
Mr. Michael R. Toole
Vandegrift Forwarding Company, Inc.
One Evertrust Plaza
Jersey City, NJ 07302
RE: The tariff classification of a rigid paperboard box and decorative tassel from China.
Dear Mr. Toole:
In your letter dated July 11, 2007, on behalf of International Packaging Solutions, you requested a tariff classification ruling
The submitted sample, style 138182, is a rigid, non-corrugated paperboard box measuring 5-7/8” long x 5” high x 5-1/2” deep, with a lid. The interior of the box is lined with polyethylene foam, die cut in the shape of a Christmas ornament. Included in the box is a decorative tassel. The tassel measures 4-3/4” in length, which includes a loop for hanging. The white colored box will be used as a gift box, put up for sale, with a Christmas ornament inside.
The applicable subheading for the rigid paperboard box will be 4819.50.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) packing containers of paper or paperboard: rigid boxes and cartons. The rate of duty will be free.
The applicable subheading for the tassel will be 5808.90.0010, HTSUS, which provides for … tassels, pompons and similar articles, … of cotton or man-made fibers. The duty rate will be 3.9 percent ad valorem.
The tassel in style 138182, falls within textile category 229. With the exception of certain products of China, quota/visa requirements are no longer applicable for merchandise which is the product of World Trade Organization (WTO) member countries. Quota and visa requirements are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information on quota and visa requirements applicable to this merchandise, we suggest you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” which is available on our web site at www.cbp.gov. For current information regarding possible textile safeguard actions on goods from China and related issues, we refer you to the web site of the Office of Textiles and Apparel of the Department of Commerce at otexa.ita.doc.gov.
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 Patricia Wilson at 646-733-3037.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division