N082715
CLA-2-48:OT:RR:NC:2:234
Mr. Jiro M. Wada
J & B Customhouse Broker Inc.
8933 South La Cienega Blvd.
Inglewood, CA 90301
RE: The tariff classification of gift boxes and gift bag from China
Dear Mr. Wada:
In your letter dated October 30, 2009, you requested a tariff classification ruling on behalf of your client Sunny Chang.
The ruling was requested on a package of “Favor Boxes”. The twelve “Favor Boxes” are contained in a blister pack with a paper card backing in three styles. There are two styles of paper gift boxes and one style of a paper gift bag which are designed to hold small gifts, money, or notes. The two small boxes are composed of paperboard in a flat, one-piece assembly by folding and slotting. The first gift box is designed with two handles on the top portion and a double heart design on one panel of the box. You state in your letter that the dimension of the box is 2.84 cm x 4.2 cm x 4.2 cm. The second gift box has a fold over box top trimmed with a repetitive, embossed flower pattern and a vertical stripe pattern that decorates the bottom half of the box. You state in your letter that the dimension of the box is 2.84 cm x 2.84 cm x 6.3 cm. The boxes appear to be off-white in color. The third item, a gift bag, is a small, black and white folding paper bag designed with a tuxedo-look jacket front panel that has a pearl button-front “shirt”, black “bow tie” and red “rose” corsage. The bag is printed with the words “Thank You” on the lower right hand corner. It has two silver thread handles to give the appearance of a miniature shopping bag.
General Rule of Interpretation (GRI) 3(b) is applicable when goods are, prima facie, classifiable under two or more headings, and have been put up in sets for retail sale. GRI 3(b) states that the goods "shall be classified as if they consisted of the material or component which gives them their essential character." In this case, the paper boxes impart the essential character of the set.
The applicable subheading for the gift boxes will be 4819.20.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for folding cartons, boxes and cases, of non-corrugated paper or paperboard, other than sanitary food and beverage containers. 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 http://www.usitc.gov/tata/hts/.
You have asked whether the folding boxes are subject to antidumping duties or countervailing duties (AD/CVD). Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by Customs and Border Protection. You can contact them at http://www.trade.gov/ia/ (click on "Contact Us"). For your information, you can view a list of current AD/CVD cases at the United States International Trade Commission website at http://www.usitc.gov (click on "Antidumping and countervailing duty investigations"), and you can search AD/CVD deposit and liquidation messages using the AD/CVD Search tool at http://www.cbp.gov (click on "Import" and "AD/CVD").
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