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N018301 N0 Ruling Active

The tariff classification of jewelry folder, a tray and a jewelry box from Hong Kong or China

Issued October 30, 2007 by U.S. Customs and Border Protection.

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N0 N018301 (October 30, 2007)

Tariff classification

HTS codes: 4202.92.9060, 3926.90.9980

Headings: 4202, 3926

Product description

The sample identified as Item I is a jewelry folder of the kind normally given to the purchaser of a necklace at the point of purchase. The folder is constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting. The folder has a satin fabric lining over foam padding. There are two satin flaps and two snap ties on either side of the interior that secures the necklace in place during travel. It is designed to provide storage, protection, and organization for the necklace subsequent to its initial use. It is suitable for long-term use. The jewelry folder is packed within a paperboard retail box and the box is classified with the contents. It is secured by means of a flap with a snap closure. It measures approximately 5.25” (W) x 6.5” (L) x 0.25” (D) in its folded position. The sample identified as Item II is an earring display tray constructed of a vacuumed formed plastics covered with textile flocking. The tray has twenty-eight sections for earring pads. The sample identified as Item III is a hinged jewelry box constructed of a molded plastic base wholly covered on the exterior with a plastic coated, covered or laminated paper. The exterior surface constituent material consists of the plastics. It is designed to provide storage, protection, and organization for the jewelry subsequent to its initial use. It is suitable for long-term use.

CBP rationale

The applicable subheading for the jewelry folder, Item I and jewelry box, Item III will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for other containers and cases, other, with outer surface of sheeting of plastics or of textile materials, other. The rate of duty will be 17.6% ad valorem. The applicable subheading for the earring display tray, Item II, will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other.

Full text

N018301 October 30, 2007 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.9060, 3926.90.9980 Luis A. Falcon Colon A.J. Jewelry Box, Inc. Calle R, Castillo #1156 URB. San Agustin, Rio Piedras, PR 00923 RE: The tariff classification of jewelry folder, a tray and a jewelry box from Hong Kong or China Dear Mr. Colon: In your letter dated October 6, 2007, you requested a tariff classification ruling. The samples which you submitted are being returned. The sample identified as Item I is a jewelry folder of the kind normally given to the purchaser of a necklace at the point of purchase. The folder is constructed with an outer surface of polyvinyl chloride (PVC) plastic sheeting. The folder has a satin fabric lining over foam padding. There are two satin flaps and two snap ties on either side of the interior that secures the necklace in place during travel. It is designed to provide storage, protection, and organization for the necklace subsequent to its initial use. It is suitable for long-term use. The jewelry folder is packed within a paperboard retail box and the box is classified with the contents. It is secured by means of a flap with a snap closure. It measures approximately 5.25” (W) x 6.5” (L) x 0.25” (D) in its folded position. The sample identified as Item II is an earring display tray constructed of a vacuumed formed plastics covered with textile flocking. The tray has twenty-eight sections for earring pads. The sample identified as Item III is a hinged jewelry box constructed of a molded plastic base wholly covered on the exterior with a plastic coated, covered or laminated paper. The exterior surface constituent material consists of the plastics. It is designed to provide storage, protection, and organization for the jewelry subsequent to its initial use. It is suitable for long-term use. The applicable subheading for the jewelry folder, Item I and jewelry box, Item III will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides, in part, for other containers and cases, other, with outer surface of sheeting of plastics or of textile materials, other. The rate of duty will be 17.6% ad valorem. The applicable subheading for the earring display tray, Item II, will be 3926.90.9980, HTSUS, which provides for other articles of plastics, other. The rate of duty will be 5.3 percent 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 Vikki Lazaro at 646-733-3041. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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