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NY L84339




May 12, 2005

CLA-2-48:RR:NC:SP:234 L84339

CATEGORY: CLASSIFICATION

TARIFF NO.: 4819.50.4040

Ms. Yolanda S. Massey
Michaels Stores Procurement Co., Inc.
8000 Bent Branch Drive
Irving, Texas 75063

RE: The tariff classification of a “Christmas Wine Box,” of paperboard and textile fabric, from China.

Dear Ms. Massey:

In your letter dated April 21, 2005, you requested a tariff classification ruling.

A sample identified as a “Christmas Wine Box” was submitted for our examination and is being returned to you as requested. It is a rigid, non-corrugated paperboard box, approximately 4¼” x 4¼” x 12”(H), with a removable lid. The exterior is printed to look like a toy soldier. A stuffed-fabric head attached to the top of the lid, as well as stuffed-fabric arms attached to the sides of the box, enhance this effect. The interior of the box, which has no fittings or compartments, is suitable for packing a bottle of wine or other tall article.

The applicable subheading for the “Christmas Wine Box” will be 4819.50.4040, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) packing containers of paper or paperboard: rigid boxes and cartons. The rate of duty will be Free.

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 Carl Abramowitz at 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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