The tariff classification of a "can" watch case and spectacle cases from Taiwan.
Issued February 10, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4202.32.1000, 4202.39.9000, 7310.29.0050
Product description
You have submitted three samples with your request, identified as style numbers 4001, 976 and 967. They are as follows: Style 4001 is a "can" watch case with a foam puff insert which is specifically cut to hold a watch. The case is manufactured of iron and has a brushed matt silver with nickel electro-plating finish. Style 976 is a spectacle case with the "Le Collezioni Structure" logo. The case is manufactured of iron and has a brushed matt silver with nickel electro-plating finish. Style 967 is a spectacle case with the "Le Colleziioni Structure" logo. The case is manufactured of iron covered with an outer surface of a sheeting of plastic with a reinforced textile backing. Your samples are being returned as you requested.
CBP rationale
The applicable subheading for Style 4001, the "can" watch case of iron, will be 7310.29.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for tanks, casks, drums, cans, boxes and similar containers, for any material, of iron or steel, of a capacity not exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment, of a capacity of less than 50 liters, other, other. The applicable subheading for Style 976, the spectacle case of iron, will be 4202.39.9000, HTS, which provides for articles of a kind normally carried in the pocket or in the handbag, other, other. The applicable subheading for Style 967, the spectacle case of plastic, will be 4202.32.1000, HTS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of a sheeting of plastic, of reinforced or laminated plastics.
Full text
NY B81343 February 10, 1997 CLA-2-42:RR:NC:TA:341 B81343 CATEGORY: Classification TARIFF NO.: 7310.29.0050; 4202.39.9000; 4202.32.1000 Ms. Cathy Schleiger The A.W. Fenton Co., Inc. 1157 Rarig Ave. Columbus, OH 43219-2357 RE: The tariff classification of a "can" watch case and spectacle cases from Taiwan. Dear Ms. Schleiger: In your letter dated January 8, 1997, on behalf of Structure, Inc., you requested a tariff classification ruling a "can" watch case and spectacle cases. You have submitted three samples with your request, identified as style numbers 4001, 976 and 967. They are as follows: Style 4001 is a "can" watch case with a foam puff insert which is specifically cut to hold a watch. The case is manufactured of iron and has a brushed matt silver with nickel electro-plating finish. Style 976 is a spectacle case with the "Le Collezioni Structure" logo. The case is manufactured of iron and has a brushed matt silver with nickel electro-plating finish. Style 967 is a spectacle case with the "Le Colleziioni Structure" logo. The case is manufactured of iron covered with an outer surface of a sheeting of plastic with a reinforced textile backing. Your samples are being returned as you requested. The applicable subheading for Style 4001, the "can" watch case of iron, will be 7310.29.0050, Harmonized Tariff Schedule of the United States (HTS), which provides for tanks, casks, drums, cans, boxes and similar containers, for any material, of iron or steel, of a capacity not exceeding 300 liters, whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment, of a capacity of less than 50 liters, other, other. The rate of duty will be Free. The applicable subheading for Style 976, the spectacle case of iron, will be 4202.39.9000, HTS, which provides for articles of a kind normally carried in the pocket or in the handbag, other, other. The rate of duty will be 20 percent ad valorem. The applicable subheading for Style 967, the spectacle case of plastic, will be 4202.32.1000, HTS, which provides for articles of a kind normally carried in the pocket or in the handbag, with outer surface of a sheeting of plastic, of reinforced or laminated plastics. The rate of duty will be 12.1 cents per kilogram plus 4.6 percent ad valorem. 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 Kevin Gorman at 212-466-5893. Sincerely, Paul K. Schwartz Chief, Textile & Apparel Branch National Commodity Specialist Division
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