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NY H83260

July 31, 2001

CLA-2-39:RR:NC:SP:221 H83260


TARIFF NO.: 3923.10.0000; 3923.90.0080

Mr. V.J. Di Spagna (Sr.)
Portside Customs Service, Inc.
1201 Corbin Street
Elizabeth, NJ 07201

RE: The tariff classification of a perfume gift box and plastic packaging sleeve.

Dear Mr. Di Spagna:

In your letter dated July 2, 2001, on behalf of Unilever Cosmetics International, you requested a tariff classification ruling.

Two samples were submitted with your request. The “BCBG Snap Box” is a gift box that will be imported empty and later packaged with perfume and other scented products. The box is designed to resemble a shopping bag and had two cord handles. It consists of a shell of molded plastics covered with paper. The box measures approximately 9 inches by 7 inches by 2 1/8 inches. The box will be fitted, either before or after importation, with a vacuum formed plastic tray designed to hold the contents in place. The box is printed with the product name.

You did not state the country of origin. The rate of duty provided below is the rate applicable to these products when they are made in a country with which the United States has Normal Trade Relations.

The second sample is a plastic sleeve that will be used as packaging around a tray packed with perfumes. The clear plastic allows the decorative bottles of perfumes to be visible through the packaging front. The back of the sleeve is printed with the ingredients of the perfumes.

The applicable subheading for the plastic perfume gift box 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.

The applicable subheading for the plastic packaging sleeve will be 3923.90.0080, HTS, which provides for articles for the conveyance or packing of goods, of plasticsother. 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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