The tariff classification of a child’s paperboard jewelry box with decorative accessories, from China.

NY L89041 November 29, 2005 CLA-2-48:RR:NC:SP:234 L89041 CATEGORY: Classification TARIFF NO.: 4823.90.6600 Ms. Lisa York Target Customs Brokers Inc. 33 South 6 Street Minneapolis, MN 55402 RE: The tariff classification of a child’s paperboard jewelry box with decorative accessories, from China. Dear Ms. York: In your letter dated November 10, 2005, you requested a tariff classification ruling on behalf of Target Stores. A sample identified as a “Hello Kitty Jewelry Box Designer” (Item # 48602) was submitted for our examination. It consists of a retail blister pack containing a jewelry box accompanied by accessories to be used in decorating its surfaces. The octagonal jewelry box, which measures approximately 4½” x 4½” x 3”(H) and features a flip-open lid, is not of substantial construction. It is made of relatively thin paperboard covered with surface-decorated, plastic-coated paper. The interior incorporates a concealed electronic sound module that plays a few seconds of music or brief messages (e.g., “Let’s play”) when the box is opened. A plastic, spring-mounted cat figure protrudes above the compartment that houses the module. In addition, a small plastic mirror is affixed to the inside of the lid. The accompanying decorative accessories include small quantities of printed-paper stickers, sequins, plastic gemstones and beads, ribbon, string and glue. You describe the product as a jewelry box for girls (ages 5 to 10) to decorate and play with. For tariff purposes, the jewelry box/accessory kit will be regarded as “goods put up in sets for retail sale” whose essential character is imparted by the paperboard box, which is the central component. Accordingly, the applicable subheading for the complete # 48602 “Hello Kitty Jewelry Box Designer” kit will be 4823.90.6600, Harmonized Tariff Schedule of the United States (HTS), which provides for other (non-enumerated) articles of coated paper or paperboard. 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 Carl Abramowitz at 646-733-3037. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division