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875339 87 Ruling Active

The tariff classification of jewelry boxes from China.

Issued June 18, 1992 by U.S. Customs and Border Protection.

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87 875339 (June 18, 1992)

Tariff classification

HTS codes: 6307.90.9480

Headings: 6307

Product description

The boxes are composed of a cardboard base covered internally and externally with rayon satin woven fabric. The lid on each box is permanently attached. The exterior top portion of the lid on two of the boxes are decorated. The top of one lid is decorated with plastic gemstones and plastic beads either sewn or glued onto the fabric. The other is decorated with plastic gemstones and beads sewn onto the fabric. The interior of the boxes contain no compartments and is neither specially shaped nor fitted for jewelry.

CBP rationale

The applicable subheading for the jewelry boxes will be 6307.90.9480, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles.

Full text

NY 875339 JUN 18 1992 CLA-2-63:S:N:N3G:345 875339 CATEGORY: Classification TARIFF NO.: 6307.90.9480 Mr. J. Epstein President W.N. Epstein & Company, Inc. P.O. Box 45187 ST. Louis, MO 63145-5187 RE: The tariff classification of jewelry boxes from China. Dear Mr. Epstein: In your letter dated June 10,1992, on behalf of Roman Company, ST. Louis, Missouri, you requested a tariff classification ruling. Three samples of jewelry boxes were submitted. The boxes are composed of a cardboard base covered internally and externally with rayon satin woven fabric. The lid on each box is permanently attached. The exterior top portion of the lid on two of the boxes are decorated. The top of one lid is decorated with plastic gemstones and plastic beads either sewn or glued onto the fabric. The other is decorated with plastic gemstones and beads sewn onto the fabric. The interior of the boxes contain no compartments and is neither specially shaped nor fitted for jewelry. The applicable subheading for the jewelry boxes will be 6307.90.9480, Harmonized Tariff Schedule of the United States (HTS), which provides for other made up articles...Other: 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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