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NY N003971




December 19, 2006

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4823.90.6600; 6307.90.9889

Ms. Lea Ford
John S. Connor, Inc.
799 Cromwell Park Drive, Suites A-G
Glen Burnie, MD 21061

RE: The tariff classification of ornament boxes from China

Dear Ms. Ford:

In your letter dated November 16, 2006, on behalf of your client, The Lindy Bowman Company Inc., you requested a tariff classification ruling.

Samples of four “ornament boxes” to be imported for the Easter season were submitted for classification. The samples are sturdy trinket boxes made of paperboard and covered with different materials. The boxes are suitable for holding a variety of small things.

Two of the samples are oval shaped boxes with removable lids, measuring approximately 3-1/4” long x 2-1/4” wide x 1-1/2” high. The boxes are surface covered with a colored coated paper, printed with either stripes or dots. One of the samples has a string attached, which allows the box to be hung, as an added feature.

The applicable subheading for the paperboard boxes covered with a coated paper, with or without a string, will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of coated paper or paperboard. The rate of duty will be free.

The remaining two samples are egg shaped boxes with attached lids, measuring approximately 3-1/2” x 2-7/8” x 1-5/8” high. The boxes are surface covered outside and inside with a woven pink fabric. The tops of the lids are additionally decorated with colored sequins. One of the samples has a string attached. These boxes are composite goods composed primarily of paperboard and fabric, both of which are equally important in making up the boxes. Based on the classification principle, General Rule of Interpretation 3(c), these boxes are classifiable under the heading that occurs last in the tariff.

The applicable subheading for the fabric covered paperboard boxes, described above, with or without a string, will be 6307.90.9889, HTSUS, which provides for other made up articles of textiles. The rate of duty will be 7 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).

Pursuant to title 19 United States Code, Section 3005 The Harmonized Tariff Schedule of the United States is expected to be amended effective 1/1/07. The amendments are expected to affect the classification of your merchandise. Pursuant to Section 3005 c, the report recommending those changes has been sent to the President for proclamation of the changes. Upon the expiration of sixty legislative days, in the absence of Congressional action, the recommended changes will become law. Accordingly based on that recommendation, it is anticipated that merchandise currently classified in HTSUS 4823.90.6600 will be classified in HTSUS 4823.90.67 under the 2007 Harmonized Tariff Schedule. Under the circumstances, this classification under the 2007 tariff is advisory only.

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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