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NY N006888




March 9, 2007

CLA-2-48:RR:NC:N2:234

CATEGORY: CLASSIFICATION

TARIFF NO.: 4819.50.4040

Ms. Vidya Bhavnani
Sun Coast Merchandise Corporation
6315 Bandini Boulevard
Commerce, CA 90040

RE: The tariff classification of a rigid paperboard box from China.

Dear Ms. Freese:

In your letter dated February 8, 2007, you requested a tariff classification ruling. You describe the item as having a Santa Claus, however, the sample submitted contained a snowman.

The item is a rigid, non-corrugated paperboard box measuring 6” wide x 4 1/4 deep x 4 3/4 high, with a removable lid. The box is red colored. A diorama scene is on the front panel of the box. The scene is viewed through a die-cut window. The background depicts a winter landscape. Between the window and the background is a stuffed fabric snowman approximately 3 1/4" tall. The box will be used to package candy, chocolates, crackers etc. The food will be sealed in a polybag. The sample was disposed of.

The applicable subheading for the rigid paperboard box will be 4819.50.4040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other (than certain enumerated) packing containers of paper or paperboard: rigid boxes and cartons. The rate of duty will be free.

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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