CLA-2-48:OT:RR:NC:2:230
Ms. Priscilla R. Royster
John S. Connor, Inc.
799 Cromwell Park Drive
Suites A-G
Glen Burnie, MD 21061
RE: The tariff classification of cookie boxes from China
Dear Ms. Royster:
In your letter, dated June 23, 2014, you requested a tariff classification ruling. The ruling was requested on two varieties of cookie boxes. Samples were provided for our review and will be retained for reference.
The cookie boxes come in two different sizes: 6 ¼” (L) x 6 ¼” (W) x 3” (H) and 8 ¾” (L) x 6 3/8” (W) x 3” (H). The former is imported in packages of three boxes, with three ribbons and three gift tags. The latter is imported in similar packages of two boxes, ribbons, and gift tags. Each cookie box is a one piece folding box with a clear cellophane window in its top.
The Explanatory Notes (ENs) to the Harmonized Tariff Schedule of the United States (HTSUS) constitute the official interpretation of the tariff at the international level. EN X to General Rule of Interpretation (GRI) 3(b) provides: “for the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which: (a) consist of at least two different articles which are, prima facie, classifiable in different headings; (b) consist of products or articles put together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking (e.g., in boxes or cases or on boards).” Sets are classified according to the component, or components taken together, which can be regarded as conferring on the set as a whole its essential character.
The cookie boxes constitute sets for classification purposes. The set contains multiple articles that are classifiable in different headings – boxes, ribbons, and cards - and which are used for carrying out the activity of packaging cookies or food items as gifts. The set is put up for retail sale, as demonstrated by the product’s packaging. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. The folding boxes are the most substantial item in the set and are the chief item marketed for sale. The folding boxes therefore impart the essential character of the set.
The applicable subheading for the cookie boxes will be 4819.20.0020, Harmonized Tariff Schedule of the United States, 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: Folding cartons, boxes and cases, of non-corrugated paper or paperboard: Sanitary food and beverage containers. The rate of duty will be free.
The merchandise in question may be subject to antidumping duties or countervailing duties. 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://adcvd.cbp.dhs.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 Laurel Duvall at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division