The tariff classification of a jewelry box from China.
Issued June 12, 1997 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4420.90.6500
Headings: 4420
Product description
It is a compartmentalized, upright-style wooden jewelry box measuring 6 1/2" x 5" x 19 1/2" (H). The lower section contains two small drawers, each lined with green felt textile fabric. The large center section, covered by a hinged door incorporating a glass window, contains a revolving necklace holder and four small bin-like receptacles. The entire back wall of this section is covered with a mirror, while the sides and bins are lined with green felt textile fabric. The upper section, fronted by a hinged door incorporating a battery-powered quartz analog clock, contains a spongy, felt-covered ring holder. We find that the essential character of this composite product is imparted by the jewelry box, the clock being merely a secondary feature or enhancement. Accordingly ,
CBP rationale
the applicable subheading for the "Cherry Wooden Jewelry Box With Clock" (item #971409) will be 4420.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for jewelry boxes.
Full text
NY B85888 June 12, 1997 CLA-2-44:RR:NC:SP:230 B85888 CATEGORY: Classification TARIFF NO.: 4420.90.6500 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a jewelry box from China. Dear Ms. Aldinger: In your letter dated May 6, 1997, you requested a tariff classification ruling. A sample was submitted and will be retained for reference. It is a compartmentalized, upright-style wooden jewelry box measuring 6 1/2" x 5" x 19 1/2" (H). The lower section contains two small drawers, each lined with green felt textile fabric. The large center section, covered by a hinged door incorporating a glass window, contains a revolving necklace holder and four small bin-like receptacles. The entire back wall of this section is covered with a mirror, while the sides and bins are lined with green felt textile fabric. The upper section, fronted by a hinged door incorporating a battery-powered quartz analog clock, contains a spongy, felt-covered ring holder. We find that the essential character of this composite product is imparted by the jewelry box, the clock being merely a secondary feature or enhancement. Accordingly , the applicable subheading for the "Cherry Wooden Jewelry Box With Clock" (item #971409) will be 4420.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for jewelry boxes...and similar boxes, cases and chests, all the foregoing of wood: other than cigar and cigarette boxes: lined with textile fabrics. The rate of duty will be 0.9 cent per kilo + 1.2%. 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 Paul Garretto at 212-466-5779. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division
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