L85141 L8 Ruling Active

The tariff classification of a jewelry box from China.

Issued June 14, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.92.9060

Headings: 4202

Product description

The item is designed and principally used for the storage, protection and organization of jewelry. It is manufactured with an exterior surface of plastic coated paper. The exterior surface is of plastic sheeting. The box consists of a central center compartment with various size individual sections with pull out drawers suitable for jewelry. The hinged door on either side when opened, reveals open storage section with metal hooks for holding necklaces. The box has an external metal twist mechanism which when turned activates music and above the interior storage compartment is a small plastic hat with musical movements. It measures approximately 10”(H) x 7”(W) x 5 ¼”(D). The case features a clear plastic beaded top carrying handle.

CBP rationale

necklaces. The box has an external metal twist mechanism which when turned activates music and above the interior storage compartment is a small plastic hat with musical movements. It measures approximately 10”(H) x 7”(W) x 5 ¼”(D). The case features a clear plastic beaded top carrying handle. The applicable subheading for the jewelry box will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases… jewelry boxes and similar containers, with outer surface of sheeting of plastic, other, other, other. The rate of duty will be 17.6 percent ad valorem.

Full text

NY L85141 June 14, 2005 CLA-2-42:RR:NC:TA:341 L85141 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Ms. Francene C. Hinds JAV International, Inc. 500 Ocean Avenue East Rockaway, NY 11518-1235 RE: The tariff classification of a jewelry box from China. Dear Ms. Hinds: In your letter dated May 19, 2005, on behalf of MZB Berger & Co., you requested a tariff classification ruling for a jewelry box. A sample of style number BAR0027JB has been submitted. The item is designed and principally used for the storage, protection and organization of jewelry. It is manufactured with an exterior surface of plastic coated paper. The exterior surface is of plastic sheeting. The box consists of a central center compartment with various size individual sections with pull out drawers suitable for jewelry. The hinged door on either side when opened, reveals open storage section with metal hooks for holding necklaces. The box has an external metal twist mechanism which when turned activates music and above the interior storage compartment is a small plastic hat with musical movements. It measures approximately 10”(H) x 7”(W) x 5 ¼”(D). The case features a clear plastic beaded top carrying handle. The applicable subheading for the jewelry box will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTS), which provides for trunks, suitcases… jewelry boxes and similar containers, with outer surface of sheeting of plastic, other, other, other. The rate of duty will be 17.6 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 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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