CLA-2-48:OT:RR:NC:2:234
Ms. Linda Huetger
Frankford Candy LLC
9300 Ashton Road
Philadelphia, PA 19114
RE: The tariff classification of a heart shaped box from China
Dear Ms. Huetger:
In your letter dated September 25, 2012, you requested a tariff classification ruling.
The ruling was requested on the “Frankford Iheart Heart Box”, Item 95258IM. The item is a covered, heart shaped box with a plastic tray insert. The heart shaped container and lid are constructed of paperboard. The plastic tray insert is designed to be placed on the inside of the paperboard box and is fitted to facilitate the placement of thirteen milk chocolate, foil covered heart shaped candy pieces. The exterior paperboard top is designed with a “Love Apps” theme depicting several icons (e.g., “love songs’, “love messages”, “flowers” “candy”, “café”, “desserts”, “Feb 14 calendar”, “crazy cupid”, etc.). You state in your letter that the product will be imported empty, then filled with candy and assembled in the United States.
The 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. GRI 1 requires that classification be determined according to the terms of the headings and any relative section or chapter notes. In the event that goods cannot be classified solely on the basis of GRI 1 and if the heading and legal notes do not otherwise require, the remaining GRIs will be applied in the order of their appearance.
The instant sample is a composite good of two different materials: paperboard and plastic.
General Rule of Interpretation ("GRI") 3 (b) of the Harmonized Tariff Schedule of the United States ("HTSUS") states as follows: (b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3(a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.
In this case, the heart shaped paperboard box imparts the essential character to the item, in that it provides a sturdy container to protect and transport the goods while packaged in the plastic insert tray. For tariff classification purposes, the heart shaped paperboard box provides the essential character of the product.
The applicable subheading for the covered heart shaped paperboard box with plastic insert will be 4819.50.2000, Harmonized Tariff Schedule of the United States (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: 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 merchandise is subject to the Public Health Security and Bioterrorism Preparedness and Response Act of 2002 (The Bioterrorism Act), which is regulated by the Food and Drug Administration (FDA). Information on the Bioterrorism Act can be obtained by calling FDA at telephone number (301) 575-0156, or at the Web site www.fda.gov/oc/bioterrorism/bioact.html.
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 Albert Gamble at (646) 733-3037.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division