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NY N024950




April 17, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 4819.50.4040

Mr. Troy D. Crago
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of “Decorative Christmas Wine Boxes” from China

Dear Mr. Crago:

In your letter dated March 13, 2008 you requested a tariff classification ruling. The samples which you submitted are being retained by this office.

Three samples were submitted. They are listed as item number A072AA03828 and are described as “Decorative Christmas Wine Boxes” made of 90% cardboard and 10% papier-mâché. The wine boxes come in three styles that are “Santa, snowman and moose” and measure approximately 5” x 5.25” x 13.5”. The exterior has a papier-mâché representation of a Santa, snowman or moose in a Christmas outfit that is trimmed with a textile trimming, hat, scarf, and boots. The lids of the boxes have lace trim and the boxes are fitted with a cord to carry the box. The interior of the box, which has no fittings or compartment, is suitable for packing a bottle of wine or other tall article.

The applicable subheading for the “Decorative Christmas Wine 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 Patricia Wilson at 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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