United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2007 NY Rulings > NY N019617 - NY N019721 > NY N019679

Previous Ruling Next Ruling
NY N019679

December 14, 2007



TARIFF NO.: 4819.60.0000

Ms. Geri Davidson
The Container Store
500 Freeport Parkway
Coppell, TX 75019

RE: The tariff classification of a holiday storage box and ornament tray from Lithuania

Dear Ms Davidson:

In your letter dated November 11, 2007, you requested a tariff classification ruling.

A sample was submitted of SKU # 10044383, “Red Holiday Storage Box” for our examination. In your letter you state, it is constructed “from a heavyweight, eco-friendly recycled fiberboard and is covered in laminated paper”. The storage box measures approximately 20 inches wide x 11 inches deep x 14 inches long. It has a removable lid that is trimmed with a metal edge and reinforced with metal rivets. The two-piece “Ornament Tray” (sold separately) measures approximately 20 inches wide x 3 inches deep x 14 inches long and can fit perfectly within the storage box. It has a foldable, slotted partition to hold twenty ornaments which can be removed when not filled to store larger holiday decor. The storage box and ornament tray are durably constructed with chrome plated handles and metal hardware. This article creates a storage solution for holiday trimmings and gift wrap.

The applicable subheading for the “Red Holiday Storage Box” and “Ornament Tray” will be 4819.60.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for box files, letter trays, storage boxes and similar articles, of paper or paperboard, of a kind used in offices, shops or the like. 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

Previous Ruling Next Ruling

See also: