E80891 E8 Ruling Active

The tariff classification of a children’s musical jewelry box from China.

Issued May 14, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4420.90.6500

Headings: 4420

Product description

The 5 1/8" x 6 3/4" x 5 3/8"(H) box is made of wood fiberboard covered with design-printed, plastic-coated paper. It features a hinged, flip-open lid incorporating a latch closure which can be secured by means of a small, key-operated padlock (included). The upper compartment of the box’s interior (directly beneath the lid) contains an empty, fabric-lined tray which can be removed if desired. Behind the tray is a small plastic figurine which rotates while a hidden, wind-up musical movement plays a tune. A small mirror mounted on the inside of the lid reflects the image of the rotating figurine. The lower compartment of the box is occupied by an empty, fabric-lined drawer. Neither this drawer nor the aforementioned tray has any dividers, fittings, inserts or the like to hold particular kinds of jewelry or other specific articles.

CBP rationale

The applicable subheading for the “Cinderella Musical Jewelry Box” will be 4420.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for jewelry boxes, silverware chests, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood: lined with textile fabrics.

Full text

NY E80891 May 14, 1999 CLA-2-44:RR:NC:SP:230 E80891 CATEGORY: Classification TARIFF NO.: 4420.90.6500 Ms. Lauren E. Hong The Disney Store, Inc. 101 North Brand Boulevard (Suite 1000) Glendale, CA 91203-2671 RE: The tariff classification of a children’s musical jewelry box from China. Dear Ms. Hong: In your letter dated March 26, 1999, you requested a tariff classification ruling. A sample identified as a “Cinderella Musical Jewelry Box” was submitted and is being returned to you as requested. The 5 1/8" x 6 3/4" x 5 3/8"(H) box is made of wood fiberboard covered with design-printed, plastic-coated paper. It features a hinged, flip-open lid incorporating a latch closure which can be secured by means of a small, key-operated padlock (included). The upper compartment of the box’s interior (directly beneath the lid) contains an empty, fabric-lined tray which can be removed if desired. Behind the tray is a small plastic figurine which rotates while a hidden, wind-up musical movement plays a tune. A small mirror mounted on the inside of the lid reflects the image of the rotating figurine. The lower compartment of the box is occupied by an empty, fabric-lined drawer. Neither this drawer nor the aforementioned tray has any dividers, fittings, inserts or the like to hold particular kinds of jewelry or other specific articles. The applicable subheading for the “Cinderella Musical Jewelry Box” will be 4420.90.6500, Harmonized Tariff Schedule of the United States (HTS), which provides for jewelry boxes, silverware chests, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood: lined with textile fabrics. 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 Paul Garretto at 212-637-7009. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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