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NY K86493

June 9, 2004
CLA-2-48:RR:NC:SP:234 K86493


TARIFF NO.: 4823.90.6600

Ms. Kelly M. Barras
Frankford Candy & Chocolate Co.
2101 Washington Ave.
Philadelphia, PA 19146

RE: The tariff classification of a heart-shaped paperboard trinket box from China.

Dear Ms. Barras:

In your letter dated May 25, 2004, you requested a tariff classification ruling.

A sample identified as a “Barbie Heart-Shaped Box” (item #50413) was submitted for our examination. It is a rigid paperboard box measuring approximately 5 inches in maximum diameter by 2½ inches in height. It features a flip-open lid attached by means of two metal hinges. The interior of the box has two storage compartments, one immediately beneath the lid, and the other in the form of a drawer that can be pulled out from the lower portion of one side. The exterior of the box is covered with design-printed, coated paper. The lid additionally has some decorative rhinestones around its perimeter, and incorporates a heart-shaped mirror on its interior surface.

The upper compartment of the submitted sample box contains seven foil-wrapped, heart-shaped pieces of chocolate candy. (A removable, disposable insert, made of vacuum-formed plastic, holds the candies in place.) Although the box will apparently be imported in this condition (i.e., with chocolates in it), you state that the tariff classification for the candy has already been determined, and that you are seeking a ruling only for the box. You evidently assume that the box will not be considered “ordinary packaging,” and will therefore have to be classified separately from the candy.

We agree with your supposition. Although the box will initially serve as a packaging container for the candy, it will subsequently be suitable for use by the purchaser as a “trinket box” or receptacle for miscellaneous small household articles. In this regard, we note that the interior compartments are not lined, and, with the exception of the aforementioned temporary plastic insert that secures the candies, are not specially shaped or fitted to hold jewelry or any other particular type of item.

The applicable subheading for the box, not including the candies within it, will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paper or paperboard. The rate of duty will be Free.

We note that the submitted sample lacks the required country-of-origin marking. The bottom panel of the box bears a variety of printed information, including a statement that the article is “Distributed by Frankford Candy & Chocolate Co., Philadelphia, PA 19114 USA.” This triggers the provisions of Section 134.46, Customs Regulations (19 CFR 134.46), which reads: “Marking when name of country or locality other than country of origin appears. In any case in whichthe name of any city or location in the United Statesappears on an imported articleand that name may mislead or deceive the ultimate purchaser as to the actual country of origin of the article, there shall appear legibly and permanently in close proximity to such name, and in at least a comparable size, the name of the country of origin preceded by ‘Made in’, ‘Product of’, or other words of similar meaning.”

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 Carl Abramowitz at 646-733-3037.


Robert B. Swierupski

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