CBP Ruling N032914 — The tariff classification of a jewelry box from China

Tariff classification

Headings: 4202

Product description

The sample submitted is referred to as PP 1076675. The item is a lidded jewelry box with an interior mirror. It is has two tiers and a center compartment fitted for rings. Below the center compartment is a pull-out drawer. It is constructed of a cardboard base covered on the exterior surface with plastic coated paper. The outer surface material is the plastic sheeting. The jewelry box is designed to provide storage, protection and organization of jewelry and similar goods. It measures approximately 5.5” (W) x 4.5” (H) x 4” (D). In your letter, you suggest the jewelry box is classifiable under subheading 4823.90.6700, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other articles (not enumerated) of coated paper or paperboard. However, jewelry boxes are an eo nomine named good of heading 4202, HTSUS. The jewelry box is more specifically provided for within heading 4202, HTSUS.

CBP rationale

The applicable subheading for the jewelry box will be 4202.92.9060, HTSUS, which provides for trunks, suitcases… jewelry boxes and similar containers, with outer surface of sheeting of plastic, other, other, other.

Full text

N032914 August 1, 2008 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Michelle Wong Avon Products, Inc. 1251 Avenue of the Americas New York, N.Y. 10020-1196 RE: The tariff classification of a jewelry box from China Dear Ms. Wong: In your letter dated July 3, 2008, you requested a tariff classification ruling. The sample submitted will be returned as requested. The sample submitted is referred to as PP 1076675. The item is a lidded jewelry box with an interior mirror. It is has two tiers and a center compartment fitted for rings. Below the center compartment is a pull-out drawer. It is constructed of a cardboard base covered on the exterior surface with plastic coated paper. The outer surface material is the plastic sheeting. The jewelry box is designed to provide storage, protection and organization of jewelry and similar goods. It measures approximately 5.5” (W) x 4.5” (H) x 4” (D). In your letter, you suggest the jewelry box is classifiable under subheading 4823.90.6700, Harmonized Tariff Schedule of the United States, (HTSUS), which provides for other articles (not enumerated) of coated paper or paperboard. However, jewelry boxes are an eo nomine named good of heading 4202, HTSUS. The jewelry box is more specifically provided for within heading 4202, HTSUS. The applicable subheading for the jewelry box will be 4202.92.9060, HTSUS, which provides for trunks, suitcases… jewelry boxes and similar containers, with outer surface of sheeting of plastic, other, other, other. The rate of duty will be 17.6 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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