C89184 C8 Ruling Active

The tariff classification of the "Keepsakes Wish Box" from China.

Issued June 19, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7117.19.9000, 4901.99.0092

Headings: 4901, 7117

Product description

The submitted sample, the "Keepsakes Wish Box", consists of a hinged paperboard box with a latch closure. The box contains seven gold colored metal charms with a gold colored metal bracelet on one side, and a small 22-page staple-bound book entitled "The Wish Book" on the other side. The charms consist of an angel, a wishbone, a star, a four-leaf clover, a cat, a horseshoe, and a key, each with a ring attachment. The box is fitted to hold its contents. General Rules of Interpretation (GRI) 5(a) provides: Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character; Since the box meets all the criteria set forth above, it is considered a container classifiable with its contents.

CBP rationale

The applicable subheading for the gold colored metal charms and bracelet will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: of base metal, whether or not plated with precious metal: other: other: other. The applicable subheading for the book will be 4901.99.0092, HTS, which provides for other printed books containing 5 or more pages each, but not more than 48 pages each (excluding covers).

Full text

NY C89184 June 19, 1998 CLA-2-71:RR:NC:SP:233 C89184 CATEGORY: Classification TARIFF NO.: 7117.19.9000; 4901.99.0092 Ms. Samya D. Keiger C J International, Inc. 519 South Ellwood Avenue Baltimore, MD 21224-3920 RE: The tariff classification of the "Keepsakes Wish Box" from China. Dear Ms. Keiger: In your letter dated June 11, 1998, on behalf of Reading's Fun/Books Are Fun, you requested a tariff classification ruling. The submitted sample, the "Keepsakes Wish Box", consists of a hinged paperboard box with a latch closure. The box contains seven gold colored metal charms with a gold colored metal bracelet on one side, and a small 22-page staple-bound book entitled "The Wish Book" on the other side. The charms consist of an angel, a wishbone, a star, a four-leaf clover, a cat, a horseshoe, and a key, each with a ring attachment. The box is fitted to hold its contents. General Rules of Interpretation (GRI) 5(a) provides: Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and entered with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This rule does not, however, apply to containers which give the whole its essential character; Since the box meets all the criteria set forth above, it is considered a container classifiable with its contents. The applicable subheading for the gold colored metal charms and bracelet will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: of base metal, whether or not plated with precious metal: other: other: other. The rate of duty will be 11% ad valorem. The applicable subheading for the book will be 4901.99.0092, HTS, which provides for other printed books containing 5 or more pages each, but not more than 48 pages each (excluding covers). The rate of duty will be free. 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 Lawrence Mushinske at 212-466-5739. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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