M86073 M8 Ruling Active

The tariff classification of a jewelry box

Issued September 15, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4202.92.9060

Headings: 4202

Product description

You submitted a sample of a jewelry box that measures 2½” tall x 2” wide x 1½” deep. It suggests the shape of a shopping bag and opens by spreading apart at the top; the bottom is hinged. Each side has a string handle. The front has a clear plastic window through which the contents may be seen. The inside contains a foam pad. The exterior is said to be paper but it has a coating of plastic.

CBP rationale

The applicable subheading for the jewelry box will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers, other, with outer surface of sheeting of plastic, other, other, other.

Full text

NY M86073 September 15, 2006 CLA-2-42:RR:NC:N3:341 M86073 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Irene Chan T.H. Kelly International, Inc. 813 W. Arbor Vitae St., 2nd Fl. Inglewood, CA 90301 RE: The tariff classification of a jewelry box Dear Ms. Chan: In your letter dated Aug. 16, 2006, you requested a tariff classification ruling. You submitted a sample of a jewelry box that measures 2½” tall x 2” wide x 1½” deep. It suggests the shape of a shopping bag and opens by spreading apart at the top; the bottom is hinged. Each side has a string handle. The front has a clear plastic window through which the contents may be seen. The inside contains a foam pad. The exterior is said to be paper but it has a coating of plastic. The applicable subheading for the jewelry box will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers, other, with outer surface of sheeting of plastic, other, other, other. The rate of duty will be 17.6% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 341 at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →