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NY N009016




May 1, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4819.50.4040

Ms. Cindy Hazlett
Custom House Broker
11508 Ohio Avenue, Suite 3
West Los Angeles, CA 90025

RE: The tariff classification of gift boxes of paperboard from China

Dear Ms. Hazlett:

In your letter dated March 22, 2007, on behalf of the manufacturer, Jast Company Ltd. of Hong Kong, you requested a tariff classification ruling.

Representative samples of three styles of gift boxes to be classified were submitted. The boxes are rigid rectangular containers with lids, measuring 7-1/2” x 5-1/2” x 4-1/2” high and 7-3/4” x 5-3/4” x 4-3/4” high. They are constructed of paperboard and are covered on the outside with glossy paper. Although the paper coverings on the samples are plain white, the paper coverings on the boxes to be imported will be printed with various designs and greetings, such as “Happy Birthday.” The three styles vary as follows: 1) one is a plain rectangular box with a removable lid, 2) one is a box with an attached flip-open lid, and 3) one has a removable lid and an opening in the front for a photograph.

All three styles of boxes incorporate a sound mechanism that is activated when the boxes are opened. The mechanism “speaks” various short sayings, such as “Happy Birthday.” The boxes will be marketed as fancy gift packaging to be bought empty by consumers as special packing for gifts.

We agree with your statement that the essential character of these boxes is imparted by the boxes and not by the sound mechanism. The additional sound feature is of secondary importance to the function of the articles as boxes.

You suggested classification in subheading 4823.90.6700, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of coated paper or paperboard. However, based on the intended use of the boxes as gift packaging and the absence of any features that would indicate a different use, we believe that these boxes are more specifically provided for as rigid packing boxes.

The applicable subheading for the gift boxes described above 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) rigid boxes and cases. 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 Paul Garretto at 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

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