CLA-2-48:OT:RR:NC:N2:234
Mr. Arvie Dazon
Virgo III
766 Knox Court
Yardley, PA 19067
RE: The tariff classification of a heart shaped box from China
Dear Mr. Dazon:
In your letter dated December 30, 2009 and received in our office January 5, 2010, you requested a tariff classification ruling.
You submitted a heart shaped box with a lid for our review. The box measures approximately 10 ½” wide x 10” high. The box top is covered with a satin textile fabric and has a satin ribbon bow. The core of the box is a non-corrugated paperboard that is lined with a sanitized paper. The box is covered on the outside with a glossy paper and is fitted with a heart-shape paperboard tray to hold candy for sale at retail.
The applicable subheading for the heart-shaped box will be 4819.50.2000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other packing containers, including record sleeves: 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/.
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