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NY I82478

May 30, 2002

CLA-2-48:RR:NC:SP:234 I82478


TARIFF NO.: 4819.50.4060

Ms. Jasmine Rodriguez
Worldlink International, Inc.
P.O. Box 895
Voorhees, N.J. 08043

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

Dear Ms. Rodriguez:

In your undated letter received here on May 20, 2002, you requested a tariff classification ruling on behalf of Peanut World Company Inc. (Philadelphia, PA).

A sample identified as item #XMAS-021 was submitted for our examination. It is a set of three gift boxes put up for retail sale in a labeled cellophane package. The boxes are made of non-corrugated paperboard having a thickness of approximately 0.35 mm. Each box consists of two separate pieces: a folded (flattened) bottom and a folded (flattened) top. The top pieces are printed with Christmas holiday motifs (two depicting Santa Claus and one depicting a wreath with holly, berries and bells). When set up, each box measures approximately 9-3/8” x 14-1/8” x 2”(H).

You suggest that since these boxes will be sold and used only during the Christmas season, they should be classified under subheading 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articlesother (than certain enumerated) articles for Christmas festivities.

When interpreting the HTS, the Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System may be utilized. The ENs, while neither legally binding nor dispositive, provide a guiding commentary on the scope of each heading, and are generally indicative of the proper interpretation of the HTS.

The ENs for heading 9505 list certain products that are excluded from the heading. Exclusion (c) consists of “packagings of plastics or of paper, used during festivals (classified according to constituent material, for example, Chapter 39 or 48).” We find that since the instant boxes are a form of “paper packaging,” they are excluded from heading 9505. Accordingly, the applicable subheading for the XMAS-021 Christmas gift boxes will be 4819.50.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for other (than certain enumerated) cartons, boxes, cases and other packing containers, of paper or paperboard. The rate of duty will be 1.1%.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

The merchandise in question may be subject to antidumping duties. A list of AD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC website at: http://ia.ita.doc.gov, or you may write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W., Washington, DC 20230. Written decisions regarding the scope of AD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification rulings issued by Customs.

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 Carl Abramowitz at 646-733-3037.


Robert B. Swierupski

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