10 newer rulings cite the same tariff codes.

Classification can shift over time. Review the more recent rulings below before relying on this one.

N009981 N0 Ruling Active

The tariff classification of a wood jewelry box with a mirror from China

Issued May 16, 2007 by U.S. Customs and Border Protection.

Cite this ruling

Copies to clipboard

N0 N009981 (May 16, 2007)

Tariff classification

HTS codes: 4420.90.6500

Headings: 4420

Product description

The jewelry box consists of a drawer with three compartments, designed to hold rings and other jewelry. The drawer is raised on four feet and resembles a dresser. On top of the drawer is a wood framed rectangular mirror that is attached to two posts with swivel joints. The jewelry box is made of wood and finished with a dark stain. The interior is lined with a man-made textile fabric. The jewelry box with the mirror measures 15-1/8” (H) x 11-1/2” (W) x 6” (D).

CBP rationale

The applicable subheading for the wood jewelry box with a mirror, SKU # TBA, vendor style # AR3057-1R, will be 4420.90.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood, other, lined with textile fabrics.

Full text

N009981 May 16, 2007 CLA-2-44:RR:E:NC:2:230 CATEGORY: Classification TARIFF NO.: 4420.90.6500 Ms. Martha M. De Castro Bed Bath & Beyond 650 Liberty Avenue Union, NJ 07083 RE: The tariff classification of a wood jewelry box with a mirror from China Dear Ms. De Castro: In your letter dated April 18, 2007 you requested a tariff classification ruling. The ruling was requested on a wood jewelry box with a mirror, SKU # TBA, vendor style # AR3057-1R. Photographs and a description of the product were submitted. The jewelry box consists of a drawer with three compartments, designed to hold rings and other jewelry. The drawer is raised on four feet and resembles a dresser. On top of the drawer is a wood framed rectangular mirror that is attached to two posts with swivel joints. The jewelry box is made of wood and finished with a dark stain. The interior is lined with a man-made textile fabric. The jewelry box with the mirror measures 15-1/8” (H) x 11-1/2” (W) x 6” (D). The applicable subheading for the wood jewelry box with a mirror, SKU # TBA, vendor style # AR3057-1R, will be 4420.90.6500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for jewelry boxes, silverware chests, cigar and cigarette boxes, microscope cases, tool or utensil cases and similar boxes, cases and chests, all the foregoing of wood, other, lined with textile fabrics. The rate of duty will be free. 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 Paul Garretto at 646-733-3035. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Follow N009981

Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.

One email per day at most. Confirm your address once, unsubscribe anytime.

Searching CBP rulings the smart way

Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.