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NY N015541

September 5, 2007



TARIFF NO.: 4819.20.0040

Mr. Ray Hassom
Independent Brokerage
10 Fifth Street
Suite 403
Valley Stream, NY 11581

RE: The tariff classification of paper gift containers from China

Dear Mr. Hassom:

In your letter dated August 6, 2007, you requested a tariff classification ruling on behalf of your client, The Lindy Bowman Co. of Eldridge, Maryland.

You submitted five themed gift containers in small and large versions for our examination. The samples are six sided, die-cut designs in the style of paper Chinese food take out cartons. They each have slotted, folding top closures with a wire carry handle pre-attached to a metal fastener on two sides of the container. When folded, the larger versions, item numbers 500E, 505E, 541D, 394E, measure approximately 4 inches. The smaller version, item number 191E, measures approximately 2½ inches when folded with an extended 2½ inch heart shaped pop-up flap. The cartons have colorful themed patterns of candy canes, peppermints, Christmas trees, hearts and pinwheels for gift giving. These decorative gift containers are not intended for food products.

The applicable subheading for the paper gift containers will be 4819.20.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Cartons, boxes, cases, bags and other packing containers: Folding cartons, boxes and cases, of non-corrugated paper or paperboard: Other (than sanitary food and beverage containers). The rate of duty will be free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Patricia Wilson at 646-733-3037.


Robert B. Swierupski

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