10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

863555 86 Ruling Active

The tariff classification of jewelry boxes, an address bookand a photo frame from Taiwan and China.

Issued June 6, 1991 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

86 863555 (June 6, 1991)

Tariff classification

HTS codes: 4820.10.2010

Headings: 4820

Product description

Item 8411 is a hexagonal shaped jewelry box composed of a cardboard base covered with polyester woven fabric on the outside. It has a detachable lid which is covered with the same fabric. The lid has a metal bow attached to the outside. The interior of the box contains no compartment and is neither specially shaped nor fitted for jewelry. 2. Item 8402 is a bound book with blank pages which are lined and captioned for the entry of addresses and telephone numbers. 3. Item 55125-B is a photo frame constructed of a cardboard base covered with floral cotton woven fabric. 4. Item 55108 is a rectangular shaped jewelry box composed of a cardboard base covered with floral cotton woven fabric. It is padded around the outside. The detachable lid is padded on the outside and has a rectangular mirror mounted on the inside. The interior of the box contains no compartment and is neither specially shaped nor fitted for jewelry.

CBP rationale

The applicable subheading for items 8411, 55125-B, and 55108 will be 6307.90.9490, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles. The applicable subheading for item 8402 will be 4820.10.2010, HTS, which provides for registers, account books, notebooks.

Full text

NY 863555 JUN 06 1991 CLA-2-63:S:N:N3G:345 863555 CATEGORY: Classification TARIFF NO.: 6307.9490; 4820.10.2010 Mr. John A. Slagle Wolf D. Barth Co., Inc. 7575 Holstein Ave. Philadelphia, PA 19153 RE: The tariff classification of jewelry boxes, an address book and a photo frame from Taiwan and China. Dear Mr. Slagle: In your letter dated May 14, 1991, on behalf of Rosenthal- Netter Inc., Philadelphia, Pennsylvania, you requested a tariff classification ruling. The following samples were submitted: 1. Item 8411 is a hexagonal shaped jewelry box composed of a cardboard base covered with polyester woven fabric on the outside. It has a detachable lid which is covered with the same fabric. The lid has a metal bow attached to the outside. The interior of the box contains no compartment and is neither specially shaped nor fitted for jewelry. 2. Item 8402 is a bound book with blank pages which are lined and captioned for the entry of addresses and telephone numbers. 3. Item 55125-B is a photo frame constructed of a cardboard base covered with floral cotton woven fabric. 4. Item 55108 is a rectangular shaped jewelry box composed of a cardboard base covered with floral cotton woven fabric. It is padded around the outside. The detachable lid is padded on the outside and has a rectangular mirror mounted on the inside. The interior of the box contains no compartment and is neither specially shaped nor fitted for jewelry. The applicable subheading for items 8411, 55125-B, and 55108 will be 6307.90.9490, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...other, other, other. The rate of duty will be 7 percent ad valorem. The applicable subheading for item 8402 will be 4820.10.2010, HTS, which provides for registers, account books, notebooks...diaries and similar articles...address books. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

View original on CBP CROSS →

More rulings on the same tariff codes

Follow 863555

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.