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NY H83238

July 31, 2001

CLA-2-39:RR:NC:SP:221 H83238


TARIFF NO.: 3923.10.0000

Mr. Jeremy Cohen
Knoll Printing and Packaging, Inc.
35 Powerhouse Road
Roslyn Heights, NY 11577

RE: The tariff classification of perfume gift boxes from China.

Dear Mr. Cohen:

In your letter dated June 29, 2001, you requested a tariff classification ruling.

Two samples were provided with your letter. The “BCBG Snap Boxes” are gift boxes that consist of a shell of molded plastics covered with paper. The boxes have handles and resemble shopping bags. These boxes will be imported empty and later packaged with perfumes and other scented products. You state that after importation the boxes will be fitted with vacuum formed plastic trays designed to hold the contents. The smaller of the two boxes measures approximately 2 ¾ inches by 2 ½ inches by 1 1/8 inches. This box is printed with product information, including the ingredients. The larger box measures approximately 9 inches by 7 inches by 2 1/8 inches. This box is printed with the product name and with holiday greetings along the top, including, “Felices Fiestas – Happy Holidays – Joyeuses Fetes – Frohliche Weihnachten – I Nostri Migliori Auguri Di Buone Feste.”

The applicable subheading for the perfume gift boxes will be 3923.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for the conveyance or packing of goods, of plastics: boxes, cases, crates and similar articles. The rate of duty will be 3 percent ad valorem.

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 Joan Mazzola at 212-637-7034.


Robert B. Swierupski

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