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NY 891141




OCTOBER 26, 1993

CLA-2-48:S:N8:234 891141

CATEGORY: CLASSIFICATION

TARIFF NO.: 4819.50.4040

Mr. R.C. Willette
A.N. Deringer, Inc.
30 West Service Road
Champlain, New York 12919-9703

RE: The tariff classification of a retail packaged gift box and card set, from Canada.

Dear Mr. Willette:

In your letter dated October 4,1993, to the District Director, Champlain, on behalf of your client, Vallee Packaging, you requested a tariff classification ruling.

A sample was submitted, which will be retained for reference. It is a retail packaged set containing 1 fancy box, 3.5" x 0.8", with cotton padding; 1 self adhesive bow; and 1 matching gift or greeting card. The box is made of paperboard covered with coated and printed paper, and has a removable lid of the same material.

The applicable subheading for the Gift Box Set described, will be 4819.50.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for: other (than certain enumerated) cartons, boxes, cases, etc., of paper or paperboard: Rigid boxes and cartons. The duty rate will be 5.3 percent.

Goods classifiable under subheading 4819.50.4040, HTS, which have originated in the territory of Canada, will be entitled to a free rate of duty under the United States-Canada Free Trade Agreement (FTA) upon compliance with all applicable regulations.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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