864244 86 Ruling Active

The tariff classification of a "gift jewelry box" fromChina.

Issued June 18, 1991 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 6307.90.9490

Headings: 6307

Product description

" The box has two parts, a lower section and a separate, removable lid. Both sections are completely covered and lined with textile fabric. The interior bottom of the lower section and the interior and exterior of the lid are padded with foam. The lid exterior is decorated with beads composed of cut glass sewn onto the textile fabric. The item measures approximately 3 3/4 inches across, 1 1/2 inches deep and 2 inches tall. The interior of the box contains no compartments and is neither specially shaped nor fitted for jewelry.

CBP rationale

The applicable subheading for the "gift jewelry box" will be 6307.90.9490, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles.

Full text

NY 864244 JUN 18 1991 CLA-2-63:S:N:N3G:345 864244 CATEGORY: Classification TARIFF NO.: 6307.90.9490 Ms. Sally A. Larson President Sally's Secrets P.O. Box 21 Eastsound, WA 98245 RE: The tariff classification of a "gift jewelry box" from China. Dear Ms. Larson: In your letter dated May 28, 1991, you requested a tariff classification ruling. The sample submitted is a heart shaped paperboard "gift jewelry box." The box has two parts, a lower section and a separate, removable lid. Both sections are completely covered and lined with textile fabric. The interior bottom of the lower section and the interior and exterior of the lid are padded with foam. The lid exterior is decorated with beads composed of cut glass sewn onto the textile fabric. The item measures approximately 3 3/4 inches across, 1 1/2 inches deep and 2 inches tall. The interior of the box contains no compartments and is neither specially shaped nor fitted for jewelry. The applicable subheading for the "gift jewelry box" 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. 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

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