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NY K82100

December 29, 2003
CLA-2-48:RR:NC:2:234 K82100


TARIFF NO.: 4819.50.4060

Mr. Irwin A. Seltzer
Uti United States, Inc.
2975 Kennedy Blvd.
Jersey City, N.J. 07306

RE: The tariff classification of Cardboard Gift Boxes from China

Dear Mr. Seltzer:

In your letter, undated, on behalf of your client, American Photo Album, Inc., received in this office December 22, 2003, you requested a tariff classification ruling for the referenced articles. A sample was submitted, which will be returned, per your instructions.

The sample is a shrink-wrapped package containing 2 Shirt Boxes. The packaging describes them as Christmas Gift Boxes, 2-piece value pack, having a retail sale price of $ 1. The boxes are 2-piece folding cartons of non-corrugated paperboard. They are described on the packaging as being 14 ½” x 9 ¼” x 1 7/8” in size. There is artwork on the covers of the boxes of the sample, which you advise may be different on the boxes actually imported. The sample is marked “Made in Indonesia”, but we presume the actually imported boxes will reflect their country of origin, “China”.

The applicable subheading for the Cardboard Gift Boxes described will be 4819.50.4060, Harmonized Tariff Schedule of the United States (HTS), which provides for: Cartons, boxes, cases, bags and other packing containers, of paper, paperboard, cellulose wadding or webs of cellulose fibers: Other (than certain specified kinds). The rate of duty for such boxes imported on or after January 1, 2004, will be Free.

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

The article ruled upon, above, may be subject to antidumping duties. A list of antidumping 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, 14th Street and Constitution Avenue, N.W., Washington, D.C. 20230. Written decisions regarding the scope of antidumping orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin 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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