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NY N003010





December 6, 2006

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4819.50.4040; 4202.99.9000

Wilberto Rodriguez, Esq., CPA, LL.M.
P.O. Box 366796
San Juan, Puerto Rico 00936-6796

RE: The tariff classification of cardboard gift boxes from China

Dear Mr. Rodriguez:

In your letter dated October 30, 2006 you requested a tariff classification ruling.

The ruling was requested on certain cardboard gift boxes, which you propose to import. Three representative samples were submitted for our review and will be retained for reference.

Style # C33S is a rigid lidded box made of non-corrugated paperboard, measuring approximately 3-1/2” x 3-1/2” x 1-1/8” high. The outer surface is covered with a printed silver metallic paper. The inside of the box contains square sheets of cotton wadding sized to fit the box.

Style # C53G is a rigid lidded box made of non-corrugated paperboard, measuring approximately 3-3/4” x 5-1/4” x 7/8” high. The outer surface is covered with a printed metallic gold paper. The inside of the box contains rectangular sheets of cotton wadding sized to fit the box.

The two styles above may be imported in different sizes. The style numbers reflect the sizes of the boxes. The prefix “C” in the style number denotes “cotton-filled paper boxes.” These gift boxes may be used as packaging containers for various items such as jewelry, coins, medals and other collectibles.

The applicable subheading for the styles of cardboard boxes represented by Style #C33S and Style # C53G will be 4819.50.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for cartons, boxes, cases, bags and other packing containers, of paper or paperboard: other (than certain enumerated containers): rigid boxes and cartons. The rate of duty will be free.

Style # BS-10 is a rigid lidded box made of paperboard, measuring approximately 5” x 7-1/2” x 1-3/8” high. The outer surface is covered with an embossed colored paper and the lid is decorated with a ribbon and bow. The inside of the box is fitted with a textile lined cardboard insert that has two hooks designed to hold a necklace. This style box is specially shaped or fitted to hold jewelry.

The applicable subheading for Style # BS-10 will be 4202.99.9000, HTSUS, which provides, in pertinent part, for . . . jewelry boxes . . . and similar containers . . . of paperboard . . . : other: other: other. The rate of duty will be 20 percent ad valorem.

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 Carl Abramowitz at 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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