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NY N008002




April 9, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4819.50.4040; 8214.90.9000; 4202.32.1000

Ms. Marla Hammouche
Thompson and Company
5401 Hangar Court
Tampa, FL 33634

RE: The tariff classification of a cigar packaging box with a cigar cutter and a cigar case from China

Dear Ms. Hammouche:

In your letters dated February 14, 2007 and March 5, 2007 you requested a tariff classification ruling.

The ruling was requested on a cardboard cigar box designed to hold twelve cigars. The box will be imported with a cigar cutter and a cigar case, but without the cigars. The box will be further packed with the cigars after importation, prior to shipping to the ultimate purchaser. A sample of the product, in the condition it will be imported in, was submitted and will be returned to you as you requested.

The sample consists of a rigid box containing a molded plastic insert with a cigar cutter and a cigar case. The box measures approximately 12-1/2” long x 9” wide x 2” high. It is made of paperboard and has an interior lining of white paper and an exterior covering of a black textured material which may contain either paper or textile fibers. (In either case, the essential character of the box is imparted by the paperboard.) The box has a removable lid with a plastic window and is printed with the name, telephone number and e-mail address of Thompson and Company. The plastic insert is shaped with recesses for the cigars, the cigar cutter and the cigar case. The cigar case is made of PVC and is designed to hold two cigars. The cigar cutter has a guillotine-type metal blade.

You suggested classification of the product, in the condition as imported, as a set under subheading 4819.50.4040, Harmonized Tariff Schedule of the United States (HTSUS). However, for classification purposes, the term “goods put up in sets for retail sale” is taken to mean goods that are put up in a manner suitable for sale directly to users without repacking. Since the imported product will be repacked with the cigars after importation, it cannot be classified as a set. Each component will be classified separately.

The applicable subheading for the paperboard packing box including the plastic insert will be 4819.50.4040, HTSUS, which provides for cartons, boxes, cases, bags and other packing containers, of paper or paperboard: other (than certain enumerated kinds): rigid boxes and cartons. The rate of duty will be free.

The applicable subheading for the cigar cutter will be 8214.90.9000, HTSUS, which provides for other articles of cutlery: other. The rate of duty will be 1.4 cents each plus 3.2 percent ad valorem.

The applicable subheading for the cigar case will be 4202.32.1000, HTSUS, which provides for articles of a kind normally carried in the pocket or in the handbag: with outer surface of sheeting of plastic: of reinforced or laminated plastics. The rate of duty will be 12.1 cents per kilogram plus 4.6 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 Paul Garretto at 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

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