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L86814 L8 Ruling Active

The tariff classification of a molded plastic jewelry box from China.

Issued August 19, 2005 by U.S. Customs and Border Protection.

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L8 L86814 (August 19, 2005)

Tariff classification

HTS codes: 3924.90.5500

Headings: 3924

Product description

The submitted sample is identified as a Secret Code Beauty Case, item number 920848. It is a child’s jewelry box made of molded plastic. The star-shaped jewelry box includes an IC chip that provides magical sounds when the box is opened. The jewelry box is designed with a removable plastic tray that fits inside the upper section of the outer box. This tray contains four compartments for storing jewelry items. The open area beneath the tray can also be used to store jewelry items. The top of the jewelry box is fashioned with stars, musical notes, a fairy, and a star in the center that lights up. There are five buttons with the numbers one through five printed thereon. A button with the word “Enter” printed thereon is located between numbers four and five. The numbers can be used to enter an electronic secret code for locking the jewelry box. When the correct secret code is dialed in and the “Enter” button is pressed, the star in the middle lights up and the box may be opened. The jewelry box requires 3 “AA” batteries to function. The batteries are not included. The sample is returned as you requested.

CBP rationale

The applicable subheading for the molded plastic jewelry box will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Other household articles and toilet articles of plastics: Other: Other.

Full text

NY L86814 August 19, 2005 CLA-2-39:RR:NC:SP:221 L86814 CATEGORY: Classification TARIFF NO. 3924.90.5500 Ms. Lorianne Aldinger Rite Aid Corporation P. O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a molded plastic jewelry box from China. Dear Ms. Aldinger: In your letter dated July 28, 2005, you requested a classification ruling. The submitted sample is identified as a Secret Code Beauty Case, item number 920848. It is a child’s jewelry box made of molded plastic. The star-shaped jewelry box includes an IC chip that provides magical sounds when the box is opened. The jewelry box is designed with a removable plastic tray that fits inside the upper section of the outer box. This tray contains four compartments for storing jewelry items. The open area beneath the tray can also be used to store jewelry items. The top of the jewelry box is fashioned with stars, musical notes, a fairy, and a star in the center that lights up. There are five buttons with the numbers one through five printed thereon. A button with the word “Enter” printed thereon is located between numbers four and five. The numbers can be used to enter an electronic secret code for locking the jewelry box. When the correct secret code is dialed in and the “Enter” button is pressed, the star in the middle lights up and the box may be opened. The jewelry box requires 3 “AA” batteries to function. The batteries are not included. The sample is returned as you requested. The applicable subheading for the molded plastic jewelry box will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for Other household articles and toilet articles of plastics: Other: Other. The rate of duty will be 3.4 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 Joan Mazzola at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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